BARNES v. GLENN

No. 650.

56 F.Supp. 285 (1944)

BARNES v. GLENN, Collector of Internal Revenue.

District Court, W. D. Kentucky, at Louisville.

June 16, 1944.


Attorney(s) appearing for the Case

James P. Miller, of Louisville, Ky., for plaintiff.

Eli H. Brown, III, U. S. Atty., of Louisville, Ky., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Richard N. Ivins, Sp. Assts. to Atty. Gen., for defendant.


MILLER, District Judge.

The plaintiff, H. G. Barnes, brought this action to recover $267.88 which he paid under a deficiency income tax assessment for the calendar year 1938. The plaintiff claims that the Commissioner was in error in refusing to allow certain losses and bad debts claimed as deduction by the taxpayer for the year in question.

Facts.

H. G. Barnes, the plaintiff taxpayer, has for some years been a resident of Louisville, Kentucky, and...

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