U.S. Supreme Court
Burnet v. Henry, 283 U.S. 229 (1931)
Burnet v. Henry
Argued March 12, 1931
Decided April 13, 1931
283 U.S. 229
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Decided upon the authority of Burnet v. Houston, ante, p. 283 U. S. 223.
39 F.2d 358 reversed.
Certiorari, 282 U.S. 820, to review a judgment which reversed a decision of the Board of Tax Appeals, 13 B.T.A. 279, sustaining disallowance of a deduction for a loss, in an income tax return. chanroblesvirtualawlibrary
MR. JUSTICE SUTHERLAND delivered the opinion of the Court.
The question in this case is the same as that which has been determined against the respondent in Burnet v. Houston, ante, p. 283 U. S. 223. The subscription to the fund described in our opinion in that case was not made by respondent direct, but by her brother, Samuel F. Houston, acting as her agent. Otherwise the facts are the same, and, upon the authority of the Houston case, the judgment of the court below, 39 F.2d 358, is