Helvering v. O'DONNELL

This is a doubtful case, and a dissent may be thought captious in view of the weight of authority in circuits other than our own sustaining the'views expressed in the majority opinion. Nevertheless the conviction that Congress never intended to allow a deduction for debts except against property from which such debts are payable seems to justify me in adopting the view of Judge Sibley, who dissented in Commissioner of Int. Rev. v. Windrow, 5 Cir., 89 F.2d 69, 72, 110 A.L.R. 1251, and of Judge Patterson, who followed that dissent in Kahn v. United States, D.C., 20 F.Supp. 312, and supplemented…