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FISHER v. UNITED STATES

No. 44590.

40 F.Supp. 997 (1941)

FISHER v. UNITED STATES.

Court of Claims.

October 6, 1941.

Attorney(s) appearing for the Case

R. M. O'Hara, of Detroit, Mich. (Benjamin E. Jaffe, of Detroit, Mich., on the brief), for plaintiff.

D. F. Hickey, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

WHITAKER, Judge.

The plaintiff sues to recover income taxes alleged to have been erroneously collected because the Commissioner of Internal Revenue refused to allow a deduction of alleged bad debts of $143,127.06. The defendant says the deduction is not allowable because (1) the amount claimed was not a debt; (2) because it was not ascertained to be worthless; and (3) because it was not charged off within the year.

The facts surrounding the creation of the...

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