(Download) "Harlan v. Sparks" by United States Court of Appeals for the Tenth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Harlan v. Sparks
- Author : United States Court of Appeals for the Tenth Circuit
- Release Date : January 12, 1942
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
Petitioners maintain this action as trustees in liquidation of the Central Material & Supply Company. The question is whether the Commissioner and the Board of Tax Appeals erred in disallowing in petitioners 1935 income tax return a claimed deduction of $22,866.13 on account of a bad debt, and a further deduction of $10,804, attorneys fees, as an ordinary business expense.