MILLER, District Judge.
The plaintiff, H. G. Barnes, brought this action to recover $267.88 which he paid under a deficiency income tax assessment for the calendar year 1938. The plaintiff claims that the Commissioner was in error in refusing to allow certain losses and bad debts claimed as deduction by the taxpayer for the year in question.
Facts.
H. G. Barnes, the plaintiff taxpayer, has for some years been a resident of Louisville, Kentucky, and...
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