SWEENEY, Chief Judge.
In this action the plaintiff seeks to recover two items of income tax alleged to have been assessed and collected improperly. One item involves the question whether a bad debt was properly deductible within the year in which it was taken. The other item presents the question whether the United States may deduct from a refund to the taxpayer interest on an additional tax which was determined but not assessed.
Findings of Fact
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.