Rozenfeld v. Commissioner of Internal Revenue

L. HAND, Chief Judge.

The taxpayer, Rozenfeld, has appealed— petitioned to review — an order of the Tax Coart, assessing against him a deficiency on his income tax for a fiscal year, which' ended November 30, 1942. The only question of which he complains is the disallowance of a deduction which he claimed as a war loss, authorized by Section 127(a) (2) of the Internal Revenue Code, as amended in 1942. 1 He was a Pole who fled from that country in 1939 before the advance of ’ the German army, and has now become a citizen. The case was tried upon stipulated facts, the substance of which is as…