Arrott v. Heiner

DAVIS, Circuit Judge.

This is an appeal from a judgment of the District Court denying the plaintiff’s claim for refund for alleged overpayments of income taxes.

The plaintiff, Lyde R. Arrott, paid deficiency assessments on her income for the years 1924, 1925, and 1926. She contends tiiat there were no deficiencies in her tax returns and she, therefore, brought suit in the District Court to recover them. These deficiencies resulted from the dis-allowance of certain deductions for depreciation and capital losses to the plaintiff on the ground that the legal title of the real estate here involved…