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O'BRYAN BROS. v. COMMISSIONER OF INTERNAL REVENUE

No. 8950.

127 F.2d 645 (1942)

O'BRYAN BROS., Inc., et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 16, 1942.

Attorney(s) appearing for the Case

Cecil Sims, of Nashville, Tenn. (Bass, Berry & Sims, of Nashville, Tenn., on the brief), for petitioners.

Carlton Fox, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Carlton Fox, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SIMONS, ALLEN, and McALLISTER, Circuit Judges.

ALLEN, Circuit Judge.

This petition to review decisions of the Board of Tax Appeals (42 B.T.A. 18) arises out of two cases consolidated for hearing and decision. The question presented in the case of petitioner O'Bryan Brothers, Inc., is whether the disallowance by the Commissioner of a deduction for a bad debt, made in the computation of income and excess profits taxes for the calendar year 1933, is shown to be improper. The questions presented in the case of petitioner...

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