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O'NEILL v. COMMISSIONER OF INTERNAL REVENUE

No. 10, Docket 20915.

170 F.2d 596 (1948)

O'NEILL v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

November 12, 1948.

Attorney(s) appearing for the Case

Gustave Simons, of New York City (H. William Callmann, of New York City, on the brief), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson, Ellis N. Slack, and Mary Helen Wigle, Sp. Assts. to the Atty. Gen., and Charles Oliphant, of Washington, D. C., for respondent.

Before L. HAND, Chief Judge, and SWAN and CHASE, Circuit Judges.

CHASE, Circuit Judge.

The petitioner, a practicing lawyer residing in New Jersey and having offices in the City of New York, filed his income tax return for the calendar year 1941 with the Collector of Internal Revenue for the Second District of New York. In it he took as deductions for bad debts, relying on § 23(k) of the Internal Revenue Code, 26 U.S.C.A. § 23(k), the full amount of the unpaid remainder of advances he had made over a period of years to...

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