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PATTERSON v. PIZITZ, INC.

No. 21951.

353 F.2d 267 (1965)

George D. PATTERSON, District Director of Internal Revenue, Birmingham, Alabama, Appellant, v. PIZITZ, INC., Successor to Louis Pizitz Dry Goods Company, Appellee.

United States Court of Appeals Fifth Circuit.

Certiorari Denied February 21, 1966.

Attorney(s) appearing for the Case

Macon L. Weaver, U. S. Atty., Birmingham, Ala., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty. Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Gilbert E. Andrews, J. Edward Shillingburg, Attys., Dept. of Justice, Washington, D. C., E. Ray Acton, Asst. U. S. Atty., of counsel, for appellant.

William S. Pritchard, Winston, B. McCall, Birmingham, Ala., Pritchard, McCall & Jones, Birmingham, Ala., of counsel, for appellee.

Before MARIS, RIVES, and BELL, Circuit Judges.

Certiorari Denied February 21, 1966. See 86 S.Ct. 895.

GRIFFIN B. BELL, Circuit Judge:

This is an appeal from a judgment for the taxpayer entered on a jury verdict. The taxpayer is a corporation operating a department store in Birmingham, Alabama. The reserve method for computing deductions for bad debts under Section 166(c) of the Internal Revenue Code of 1954 was used. 26 U.S.C.A. § 166(c).1 The reserve for bad debts was...

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