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WHEELER-FISHER & CO. v. COMMISSIONER OF INTERNAL REV.

No. 4502.

54 F.2d 294 (1931)

WHEELER-FISHER & CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 5, 1931.

Attorney(s) appearing for the Case

Jay C. Halls, Albert L. Hopkins, and Peter L. Wentz, all of Chicago, Ill., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and F. Edward Mitchell, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

ALSCHULER, Circuit Judges.

Petitioner asks review of an order of the Board of Tax Appeals wherein deficiency in petitioner's income and profits taxes for its fiscal year ending June 30, 1921, was fixed at $12,673.80. The question arises on petitioner's writing off at the close of the fiscal year, as a bad debt loss for the year, two accounts, one against Empire Wholesale Grocers Company of $11,280.93, and one against Handy Bag Company for $8,581.

Section 234...

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