General Tool & Engineering Co. v. Commissioner

Sixth Circuit

General Tool & Engineering Co. v. Commissioner

120 F.2d 11, 27 A.F.T.R. (P-H) 357, 1941 U.S. App. LEXIS 3408

CourtCourt of Appeals for the Sixth Circuit

DecidedMay 15, 1941

DocketNo. 8664

StatusPublished

This text of 120 F.2d 11 (General Tool & Engineering Co. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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General Tool & Engineering Co. v. Commissioner, 120 F.2d 11, 27 A.F.T.R. (P-H) 357, 1941 U.S. App. LEXIS 3408 (6th Cir. 1941).

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Opinion

ALLEN, Circuit Judge.

This case came on to be heard on the record and briefs and oral argument of counsel; and it appearing that there is substantial evidence to support the finding of the Board of Tax Appeals that the amount of $4,337.79 deducted as a bad debt in the fiscal year ending February 28, 1936, represented an account which was known to petitioner’s officers to be worthless prior to the taxable year, and that such finding must be accepted by us (Helvering, Com’r, v. Kehoe, 309 U.S. 277, 279, 60 S.Ct. 549, 84 L.Ed. 751);

The order of the Board of Tax Appeals is hereby affirmed.

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ALLEN, Circuit Judge.

This case came on to be heard on the record and briefs and oral argument of counsel; and it appearing that there is substantial evidence to support the finding of the Board of Tax Appeals that the amount of $4,337.79 deducted as a bad debt in the fiscal year ending February 28, 1936, represented an account which was known to petitioner’s officers to be worthless prior to the taxable year, and that such finding must be accepted by us (Helvering, Com’r, v. Kehoe, 309 U.S. 277, 279, 60 S.Ct. 549, 84 L.Ed. 751);

The order of the Board of Tax Appeals is hereby affirmed.

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120 F.2d 11, 27 A.F.T.R. (P-H) 357, 1941 U.S. App. LEXIS 3408, Counsel Stack Legal Research, https://law.counselstack.com/opinion/general-tool-engineering-co-v-commissioner-ca6-1941.

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