![Harlan v. Sparks](/assets/artwork/1x1-42817eea7ade52607a760cbee00d1495.gif)
![Harlan v. Sparks](/assets/artwork/1x1-42817eea7ade52607a760cbee00d1495.gif)
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Harlan v. Sparks
1942.C10.40179 125 F.2D 502
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- 0,99 €
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- 0,99 €
Publisher Description
Petitioners maintain this action as trustees in liquidation of the Central Material & Supply Company. The question is whether the Commissioner and the Board of Tax Appeals erred in disallowing in petitioners 1935 income tax return a claimed deduction of $22,866.13 on account of a bad debt, and a further deduction of $10,804, attorneys fees, as an ordinary business expense.