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CLARK v. COMMISSIONER OF INTERNAL REVENUE

No. 5851.

85 F.2d 622 (1936)

CLARK v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

August 21, 1936.

Attorney(s) appearing for the Case

Robert P. Smith and Arthur H. Deibert, both of Washington, D. C., for appellant.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., and A. L. Jacobs and John G. Remey, both of Washington, D. C., for appellee.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

DAVIS, Circuit Judge.

This case is an appeal from a decision of the Board of Tax Appeals which found that the petitioner was liable, in the amount of $1,434.13, on an alleged deficiency in income tax for the calendar year 1926. The finding of a deficiency was based upon the ruling by the board disallowing the deduction of $18,185.34 in the petitioner's income tax return as a loss on a partially bad debt. The redetermination of the board sustained the commissioner...

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