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PACHELLA'S ESTATE v. C. I. R.

Nos. 14109, 14069.

310 F.2d 815 (1962)

ESTATE of Dominick F. PACHELLA, Deceased, and Petronila R. Pachella, Administratrix and Surviving Spouse of Dominick F. Pachella, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE. Herbert A. CHARY and Ann Chary, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided December 28, 1962.

Attorney(s) appearing for the Case

Christian Bollermann, Hackensack, N. J. (Alfred W. Kiefer, Hackensack, N. J., on the brief), for petitioners Estate of Dominick F. Pachella, deceased, and Petronila R. Pachella, administratrix and surviving spouse of Dominick F. Pachella.

Herbert A. Chary, Hackensack, N. J., for petitioners Herbert A. Chary and Ann Chary.

Alec. A. Pandaleon, Atty., Dept. of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, William Friedlander, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before KALODNER and FORMAN, Circuit Judges, and ROSENBERG, District Judge.

PER CURIAM.

The Commissioner of Internal Revenue disallowed the business bad debt deductions claimed by the law partnership of Pachella and Chary on their law partnership's income tax returns for the years 1950 to 1955, inclusive, "for monies paid as guarantors of corporate indebtedness of Town and Country Cleaners", on the Commissioner's theory that Pachella and Chary were merely accommodation makers on the notes and that the subsequent payment of the notes by the...

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