Attorney(s) appearing for the Case
George P. Hoover, John R. Shields, and Hubert G. King, all of Washington, D. C., for appellant.
C. M. Charest, Dean P. Kimball, Sewall Key, and S. Dee Hanson, all of Washington, D. C., for appellee.
Before MARTIN, Chief Justice, and ROBB, HITZ, and GRONER, Associate Justices.
Court of Appeals of District of Columbia.
HITZ, Associate Justice.
This case comes to this court by a petition to review a decision and determination of the Board of Tax Appeals denying the right of the taxpayer to charge off a certain debt as worthless in the tax year 1921.
The decision of the board is reported in 17 B. T. A. 1185; and the petition is brought under the Revenue Act of 1926, c. 27, §§ 1001-1003, 44 Stat. 9, 109, 110 (26 USCA §§ 1224, 1224 note, 1225, 1226), together...
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