1. Home
  2. Browse Decisions
  3. F.2d
  4. 106 F.2d
  5. 106 F.2d 302 (1939)
 

IMPERIAL TYPE METAL CO. v. COMMISSIONER OF INT. REV.

No. 7006.

106 F.2d 302 (1939)

IMPERIAL TYPE METAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

August 10, 1939.

Attorney(s) appearing for the Case

Eugene C. Fish and Leon Meltzer, both of Philadelphia, Pa., for petitioner.

James W. Morris, Asst. Atty. Gen., Sewall Key, J. Louis Monarch, John A. Gage, Sp. Assts. to Atty. Gen., for respondent.

Before BIGGS, MARIS, and CLARK, Circuit Judges.

MARIS, Circuit Judge.

This petition by the Imperial Type Metal Company to review a decision of the Board of Tax Appeals determining its income tax liability for the years 1933 and 1934, raises three issues. They will be separately considered.

1. Bad Debt Reserve Deduction.

In its income tax return for the year 1933 the petitioner claimed a bad debt deduction in the amount of $11,100, this amount having been added to its reserve for bad debts in that...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases