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EAU CLAIRE BOOK & S. CO. v. COMMISSIONER OF INT. REV.

No. 4893.

65 F.2d 125 (1933)

EAU CLAIRE BOOK & STATIONERY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

May 25, 1933.

Attorney(s) appearing for the Case

P. M. Beach, of Eau Claire, Wis. (John M. Campbell, of Chicago, Ill., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Hugh Brewster, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

EVANS, Circuit Judge.

The Board of Tax Appeals disallowed a deduction made by petitioner in its 1922 income return and assessed its tax accordingly; hence this appeal. The facts are:

The Gillette Rubber Company was indebted to petitioner on accounts receivable and notes in the amount of $13,378.06. After the affairs of this debtor were turned over to a creditors' committee, petitioner accepted the notes of said committee for the full amount of the debt, and...

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