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MELTZER v. COMMISSIONER OF INTERNAL REVENUE

No. 168.

154 F.2d 776 (1946)

MELTZER et ux. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 15, 1946.

Attorney(s) appearing for the Case

Harry J. Stein, of New York City, for petitioners.

S. Dee Hanson, Acting Asst. Atty. Gen. (Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty Gen., on the brief), for respondent.

Before L. HAND, SWAN and PHILLIPS, Circuit Judges.

PHILLIPS, Circuit Judge.

This is a petition to review a decision of the Tax Court. Petitioners Joseph Meltzer1 and Bertha Meltzer, husband and wife, filed a joint tax return for 1941, in which they claimed a deduction of $13,000 as a bad debt.

Sec. 23 of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Code, § 23, provides:

"In computing net income there shall be allowed as deductions: * * *

"(k) (1) Debts which...

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