BENEDUM v. GRANGER

Civ. A. Nos. 5837, 5838.

82 F.Supp. 135 (1949)

BENEDUM v. GRANGER, Collector of Internal Revenue (two cases).

United States District Court W. D. Pennsylvania.

January 28, 1949.


Attorney(s) appearing for the Case

Weller, Wicks & Wallace, of Pittsburgh, Pa., for plaintiffs.

Arthur L. Jacobs, Sp. Asst. to Atty. Gen., for defendant.


McVICAR, District Judge.

The above two actions against the Collector of Internal Revenue of this district are for the recovery of income taxes alleged to have been erroneously collected from the plaintiffs by the defendant. Both actions involve additional assessments made by reason of disallowance of bad debt deductions claimed in the taxpayers' 1936 income tax returns. In each case the obligation which gave rise to the bad debt deductions were obligations of Carbo...

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