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EAST COAST EQUIPMENT CO. v. COMMISSIONER OF INT. REV.

No. 11342.

222 F.2d 676 (1955)

EAST COAST EQUIPMENT COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided May 24, 1955.

Attorney(s) appearing for the Case

Morris L. Weisberg, Philadelphia, Pa. (Harry Norman Ball, Philadelphia, Pa., on the brief), for petitioner.

Elmer J. Kelsey, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., on the brief), for respondent.

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

GOODRICH, Circuit Judge.

This appeal from the Tax Court presents two points. One has to do with taxpayer's tax for 1946 and involves a question under section 44 of the Internal Revenue Code of 1939. The other point affects taxpayer's tax liability for 1948 and involves a deduction for a bad debt loss. The Tax Court decided against the taxpayer on both points and it appeals. See East Coast Equipment Co. v. Commissioner, 1953, 21 T.C. 112

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