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TROOP WATER HEATER COMPANY v. BINGLER

Civ. A. No. 62-573.

234 F.Supp. 642 (1964)

TROOP WATER HEATER COMPANY, a corporation, and Bernard J. Hampsey, Receiver of Troop Water Heater Company, Plaintiffs, v. John H. BINGLER, District Director of Internal Revenue, Defendant. UNITED STATES of America, Intervenor, v. TROOP WATER HEATER COMPANY, a corporation, and Bernard J. Hampsey, Receiver of Troop Water Heater Company.

United States District Court W. D. Pennsylvania.

August 26, 1964.

Attorney(s) appearing for the Case

James C. Larrimer, of Dougherty, Larrimer & Lee, Pittsburgh, Pa., for Troop Water Heater Co. and Bernard J. Hampsey, receiver.

Gustave Diamond, U. S. Atty., Pittsburgh, Pa., by Edward J. Snyder, Sp. Counsel, Dept. of Justice, Washington, D. C., for John H. Bingler, Dist. Director, and United States.

MARSH, District Judge.

The defendant, John H. Bingler, District Director of Internal Revenue, disallowed plaintiffs' claims for refund of income taxes paid for years 1955 and 1956 in amounts of $6,330.23 and $12,959.32, respectively. In the present litigation the principal issue presented is whether the plaintiff taxpayer, Troop Water Heater Company (Troop), was entitled to a bad debt deduction claimed by its Receiver, also a plaintiff, in its 1957 income tax return...

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