HICKS, Circuit Judge.
Petition to review a decision of the Board of Tax Appeals. The case involves income and profit taxes for the fiscal year ended December 31, 1920, in the sum of $92,619.24. The question is whether petitioner was entitled to charge off a claim against the Hamilton Furnace Company in the sum of $174,565.33. The facts were covered by stipulation. The Commissioner disallowed the deduction, and the Board sustained him.
Petitioner, as agent...
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