DOMHOFF & JOYCE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5718.

50 F.2d 893 (1931)

DOMHOFF & JOYCE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 11, 1931.


Attorney(s) appearing for the Case

John Weld Peck, of Cincinnati, Ohio (Frank Brandon, of Lebanon, Ohio, and Peck, Shaffer & Williams, of Cincinnati, Ohio, on the brief), for petitioner.

J. P. Jackson, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and Frank M. Thompson, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.


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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