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GREEN v. COMMISSIONER OF INTERNAL REVENUE

No. 2602.

133 F.2d 76 (1943)

GREEN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

January 14, 1943.

Attorney(s) appearing for the Case

Arthur Leach, of Oklahoma City, Okl. (F. A. Rittenhouse and Vernon E. Cook, both of Oklahoma City, Okl., on the brief), for petitioner.

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Louise Foster, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BRATTON, HUXMAN and MURRAH, Circuit Judges.

HUXMAN, Circuit Judge.

The question presented by this appeal is in what year bonds of the taxpayer became worthless and subject to deduction for income tax purposes as a bad debt, under Section 23(k) (1) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code § 23(k) (1). The taxpayer determined that the bonds became worthless in 1938 and claimed a deduction therefor on his 1938 income tax return. The Commissioner disallowed...

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