Attorney(s) appearing for the Case
Thos. O. Marlar, of Toledo, Ohio, for petitioner.
James W. Morris, Sewall Key, and Herman Oliphant, all of Washington, D. C., for respondent.
Before HICKS, SIMONS, and ALLEN, Circuit Judges.
Circuit Court of Appeals, Sixth Circuit.
It appearing to the court that, treating petitioner's claims as claims for deductions from gross income because of "losses," the petitioner has failed to carry the burden of proof that he sustained the losses or any portion thereof during the taxable years involved; and further, that treating the claims for deductions as "bad debts," the petitioner has likewise failed to sustain the burden of proof that such claims or any portion thereof were ascertained...
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