BENEDUM v. GRANGER

Nos. 10011, 10012.

180 F.2d 564 (1950)

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

United States Court of Appeals Third Circuit.

Decided February 14, 1950.

As Amended March 14, 1950.


Attorney(s) appearing for the Case

Morton K. Rothschild, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, A. F. Prescott, Special Assistants to the Attorney General, Owen M. Burns, United States Attorney, Elliott W. Finkel, Assistant United States Attorney, Pittsburgh, Pa., on the brief), for appellant.

William Alvah Stewart, Pittsburgh, Pa. (C. L. Wallace, Henry A. Bergstrom, Weller, Wicks & Wallace, Pittsburgh, Pa., on the brief), for appellees.

Before GOODRICH and HASTIE, Circuit Judges and GRIM, District Judge.


HASTIE, Circuit Judge.

Plaintiffs, M. L. and Sarah N. Benedum, sought and obtained separate judgments in the District Court for sums claimed as refunds of overpayments of income taxes.1

The items in controversy are certain losses shown in the Benedums' 1936 income tax returns. The Benedums have at all times claimed that these losses may lawfully be set up as bad debts deductible in full from gross income. The defendant, the Collector...

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