Pate v. Commissioner
United States Board of Tax Appeals
Held that certain accounts claimed as deductions for bad debts have been included in income for prior years and certain other accounts were ascertained to be worthless and charged off in the taxable year.
1Opinion of the Court
ZEBULON VANCE PATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Pate v. Commissioner
Docket No. 14955.
United States Board of Tax Appeals
13 B.T.A. 1236; 1928 BTA LEXIS 3091;
October 25, 1928, Promulgated
Held that certain accounts claimed as deductions for bad debts have been included in income for prior years and certain other accounts were ascertained to be worthless and charged off in the taxable year.
W. H. Weatherspoon, Esq., for the petitioner.
L. A. Luce, Esq., for the respondent.
GREEN
In this proceeding the petitioner seeks a redetermination of his income taxes for the…
2Cases cited1 opinion
- Pate v. CommissionerUnited States Board of Tax Appeals · 1928