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CITY BANK FARMERS TRUST. CO. v. UNITED STATES

No. 42899.

22 F.Supp. 549 (1938)

CITY BANK FARMERS TRUST CO. et al. v. UNITED STATES.

Court of Claims.

March 7, 1938.

Attorney(s) appearing for the Case

George H. Craven, of New York City (Charles Angulo, Russell L. Bradford, and Taylor, Blanc, Capron & Marsh, all of New York City, on the brief), for plaintiffs.

Guy Patten, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

GREEN, Judge.

The plaintiffs, as executors of the estate of William T. Carrington, deceased, have duly filed a claim for refund of taxes paid by the decedent for the year 1929 on the ground that in computing the taxes of the decedent for that year the Commissioner failed to allow $89,000 as a bad debt deduction by reason of which the decedent's taxes were overpaid in the sum of $13,953.14, for which sum judgment is asked.

The commissioner of this court found...

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