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FIRST NATIONAL BANK OF LA FERIA v. COMMISSIONER OF INTERNAL REVENUE

No. 15885.

234 F.2d 868 (1956)

The FIRST NATIONAL BANK OF LA FERIA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

June 28, 1956.

Attorney(s) appearing for the Case

C. E. Blodget and J. C. Looney, Edinburg, Tex., for petitioner. Kelley, Looney, McLean & Littleton, Edinburg, Tex., of counsel.

S. Dee Hanson, Lee A. Jackson, Attys., Dept. of Justice, John Potts Barnes, Chief Counsel, Internal Revenue Service, Rollin H. Transue, Sp. Atty., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Marvin W. Weinstein, Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and RIVES and JONES, Circuit Judges.

PER CURIAM.

This petition attacks as erroneous the finding and decision of the Tax Court1 sustaining the commissioner's disallowance of a part of the amounts claimed by petitioner, under Mimeograph No. 6209, issued Dec. 8, 1947, as deductions, for the years 1947 and 1948, under Section 23(k) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(k), for reasonable additions to its reserve for bad debts.

The claim made by petitioner...

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