Harlan v. Sparks
1942.C10.40179 125 F.2D 502
-
- USD 0.99
-
- USD 0.99
Descripción editorial
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.