PER CURIAM:
The District Court denied relief on a suit to recover income taxes. Appellant maintained its books and computed its taxable income on the accrual basis, writing off bad debts under the specific charge off method as opposed to the reserve method. For the years 1950-56, taxpayer took deductions for some accounts which were not worthless. 26 U.S.C.A. § 166. These were reported as "recoveries" in later years. The Commissioner disallowed $98,784.13 of...
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