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LESSER v. C. I. R.

Nos. 19814-19819.

352 F.2d 789 (1965)

Louis LESSER and Jeanne Lesser, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. William MALAT and Ethel Malat, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Craig Adolphe LESSER TRUST #2, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Cathy J. LESSER TRUST #2, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Therese Ann Lesser FORD TRUST #2, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Francine S. LESSER TRUST #2, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied December 6, 1965.

Attorney(s) appearing for the Case

George T. Altman, Beverly Hills, Cal., for petitioners.

Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Mark S. Rothman, Anthony Z. Reisman, Dept. of Justice, Washington, D. C., for respondent.

Before BARNES, HAMLEY and JERTBERG, Circuit Judges.

BARNES, Circuit Judge:

Petitioners appeal from a decision of the Tax Court, raising two issues: (1) the year of deductibility of a certain bad debt loss; and (2) the amount of a depreciation deduction allowable.

We have examined the opinion of the Tax Court, the arguments of counsel, and the testimony and exhibits of record which they have seen fit to reproduce for our benefit. We have found of particular relevance (1) the testimony of Mr. Mounce, who audited...

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