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SMITH v. C. I. R.

No. 16632.

370 F.2d 178 (1966)

George T. SMITH and Clela V. Smith, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

December 7, 1966.

Attorney(s) appearing for the Case

Benjamin O. Schwendener, Jr., Lansing, Mich. (Foster, Campbell, Lindemer & McGurrin, by James A. White, Lansing, Mich., on the brief), for petitioners.

Jerome Chapman, Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, David O. Walter, Edward Heilbronner, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before PHILLIPS, CELEBREZZE and PECK, Circuit Judges.

PECK, Circuit Judge.

The respondent having declared a deficiency to be due on the petitioners'* Federal Income Tax Return for the year 1957, this action was filed to prevent its collection. In that return, a deduction for alleged bad debts claimed to have become worthless during the taxable year was claimed under the provisions of 26 U.S.C. § 166. Subparagraph (a) (1) provides for the deduction...

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