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BYERLYTE CORPORATION v. WILLIAMS

Civ. A. No. 31494.

170 F.Supp. 48 (1958)

BYERLYTE CORPORATION, Plaintiff, v. Parker C. WILLIAMS, District Director of Internal Revenue, Eighteenth District of Ohio, Defendant.

United States District Court N. D. Ohio, E. D.

On Motion to Amend Findings and for Additional Findings January 8, 1959.

Attorney(s) appearing for the Case

Samuel K. Walzer, David Ralph Hertz and Hertz & Kates, Cleveland, Ohio, for plaintiff.

Russell E. Ake, Cleveland, Ohio, for defendant.

McNAMEE, District Judge.

Facts

Plaintiff is an Ohio corporation, and brings this action to recover with interest income and excess profit taxes for the years 1949 and 1950 which were paid under protest.

The principal issue is whether advancements made by plaintiff to its wholly owned subsidiary, Byerlyte Export Company, Ltd. (hereinafter called Export) were deductible as bad debts under Section 23(k), I.R.C.1939, 26 U.S. C.A. § 23(k), as claimed...

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