GRIFFITHS v. COMMISSIONER OF INTERNAL REVENUE

No. 4972.

70 F.2d 946 (1934)

GRIFFITHS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied June 19, 1934.


Attorney(s) appearing for the Case

John G. Campbell, Herman A. Fischer, and Carlton L. Fischer, all of Chicago, Ill., for petitioners.

Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen. (E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and C. R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Paysoff Tinkoff, of Chicago, Ill., pro se.

Before EVANS, SPARKS, and FITZ HENRY, Circuit Judges.


EVANS, Circuit Judge.

Disposition of this appeal necessitates the consideration of three questions raised by petitioners. Two of the contentions are made by petitioner John Griffiths alone, while the third contention is made by both petitioners.

(a) John Griffiths complains because he was not allowed a deduction in the year 1925 for an alleged worthless debt which he charged off that year and which he deducted from his income. The Commissioner and the Board...

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