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SHERRILL v. PASCHAL

No. 13561.

165 F.2d 122 (1948)

SHERRILL v. PASCHAL, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

January 8, 1948.

Attorney(s) appearing for the Case

Frank J. Wills, of Little Rock, Ark. (John Sherrill and Howard Cockrill, both of Little Rock, Ark., on the brief), for appellant.

Harry Marselli, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., A. F. Prescott and Lester L. Gibson, Sp. Asst. to Atty. Gen., James T. Gooch, U. S. Atty., of Little Rock, Ark., and G. D. Walker, Asst. U. S. Atty., of Helena, Ark., on the brief), for appellee.

Before GARDNER, THOMAS, and JOHNSEN, Circuit Judges.

THOMAS, Circuit Judge.

This is an appeal from a judgment for the defendant Collector of Internal Revenue in an action to recover income taxes for the year 1941. The case was tried to the court without a jury. The taxpayer claimed a deduction for a bad debt on her income tax return for the year 1941 in the amount of $7,517.37. The Commissioner disallowed the deduction and assessed a deficiency for $5,225.59 which was paid in 1944. A claim for refund in the amount of...

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