Huitt v. Mealey

Scheítck, J.

(dissenting). This proceeding, instituted under article 78 of the Civil Practice Act by Finley J. Shepard, following whose death his executor has been substituted as petitioner, is simply another one of the countless instances where a taxpayer has been advised by the tax gatherers, Federal or State, that it is just too bad, but he has selected the wrong year for claiming a deduction for a bad debt. Assurance is given that “ ‘The government will not resort to sharp practice, nor invoke technical construction or fiction, which will manifestly thwart the good-faith intention of its…