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KAHN v. COMMISSIONER OF INTERNAL REVENUE

No. 137.

108 F.2d 748 (1940)

KAHN v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Second Circuit.

January 8, 1940.

Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C., for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Howard D. Pack, Sp. Assts. to Atty. Gen., for respondent.

Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.

PER CURIAM.

The petitioners are partners in a New York firm engaged in the business of converting cotton gray goods into yard goods for sale to manufacturers of articles of clothing. In the year 1933 the partnership, purporting to act pursuant to section 23(j) of the Revenue Act of 1932, 47 Stat. 180, 26 U.S.C.A. § 23(k), charged off as worthless certain overdue accounts. These deductions, reflected in the income tax returns of the petitioners, the commissioner...

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