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ECKERT v. BURNET

No. 351.

283 U.S. 140 (1931)

51 S.Ct. 373

75 L.Ed. 911

ECKERT v. BURNET, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 13, 1931.

Attorney(s) appearing for the Case

Mr. Henry T. Dorrance, with whom Mr. C.R. Dewey was on the brief, for petitioner.

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Solicitor General Thacher, Assistant Attorney General Youngquist and Messrs. Sewall Key, J. Louis Monarch, and John G. Remey, Special Assistants to the Attorney General, and Erwin N. Griswold were on the brief, for respondent.

MR. JUSTICE HOLMES delivered the opinion of the Court.

The Commissioner of Internal Revenue determined that there was a deficit of $3,378.89 in the petitioner's income tax for the year 1925 under the Revenue Act of 1924. The petitioner claimed a deduction from income of $22,400 as a bad debt. The deduction was disallowed by the Commissioner, by the Board of Tax Appeals and, in review, by the Circuit Court of Appeals for the...

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