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HELVERING v. STATE-PLANTERS BANK & TRUST CO.

No. 4927.

130 F.2d 44 (1942)

HELVERING, Com'r of Internal Revenue, v. STATE-PLANTERS BANK & TRUST CO.

Circuit Court of Appeals, Fourth Circuit.

August 18, 1942.

Attorney(s) appearing for the Case

Ellis N. Slack, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Louise Foster, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Robert J. Heberle, of Richmond, Va., for respondent.

Before PARKER and SOPER, Circuit Judges, and TIMMERMAN, District Judge.

PARKER, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals. The taxpayer is a commercial bank of Richmond, Virginia. During the years 1931-1938, it charged off as worthless and deducted from its income tax returns certain debts which it subsequently collected in the year 1939. The Commissioner determined deficiencies in the income and excess profits taxes of taxpayer for the year 1939 based upon...

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