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MATHER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9914, 9915.

149 F.2d 393 (1945)

MATHER v. COMMISSIONER OF INTERNAL REVENUE. TESTAMENTARY TRUST UNDER MATHER'S WILL v. SAME.

Circuit Court of Appeals, Sixth Circuit.

May 23, 1945.

Attorney(s) appearing for the Case

John B. Putnam, of Cleveland, Ohio (John B. Putnam and Edwin A. Howe, both of Cleveland, Ohio, on the brief), for petitioners.

S. Dee Hanson, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, A. F. Prescott, and Harold C. Wilkenfeld, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS and HAMILTON, Circuit Judges.

SIMONS, Circuit Judge.

The common question in the two appeals is whether the petitioners were entitled to a bad debt deduction on their income taxes for 1939, the petitioners being the residuary legatees of Samuel Mather, deceased, who was, at the time of death, contingently liable upon accommodation endorsements. The Commissioner disallowed the deductions and asserted deficiencies which the tax court redetermined.

Prior to June 1, 1931, Robert H. Bishop,...

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