HOGUE v. C. I. R.

No. 71-1569.

459 F.2d 932 (1972)

Ross D. HOGUE and Mildred M. Hogue, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Tenth Circuit.

May 4, 1972.


Attorney(s) appearing for the Case

George Voss, Dodge City, Kan., for appellants.

Leonard J. Henzke, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., and Meyer Rothwacks, Thomas L. Stapleton and Gary R. Allen, Attys., Tax Div., Dept. of Justice, Washington, D. C., with him on the brief), for appellee.

Before SETH and McWILLIAMS, Circuit Judges, and CHRISTENSEN, Senior District Judge.


CHRISTENSEN, Senior District Judge.

Appellants1 brought this action in the United States Tax Court for a redetermination of a 1964 income tax deficiency determined by the Commissioner of Internal Revenue. The item in dispute was the tax assessed on $19,345.83 claimed in the return to be deductible as a business bad debt arising from appellant's guaranty of certain obligations of a furniture business in alleged advancement of his accounting...

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