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FIRST NAT. BANK & TRUST CO. v. UNITED STATES

No. 9566.

115 F.2d 194 (1940)

FIRST NAT. BANK & TRUST CO IN MACON, GA., v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

October 30, 1940.

Attorney(s) appearing for the Case

Charles M. Cork and C. Baxter Jones, both of Macon, Ga., for appellants.

Mills Kitchin, Sp. Asst. to Atty. Gen., and T. Hoyt Davis, U. S. Atty., of Macon, Ga., for appellee.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

SIBLEY, Circuit Judge.

George S. Jones in his 1936 income tax return took deductions in full of a loss sustained by his stock in Standard Realty Company having become valueless and its having been surrendered by him; and the further loss of a debt of about $1,000 against Standard Realty Company having been ascertained to be worthless and charged off during the year. The deductions were denied, additional taxes were assessed and paid, and a suit in the district court...

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