Ruppert v. United States

In this case the plaintiff seeks to recover income and profits taxes paid for the year 1918. Various causes of action are alleged in the petition but all have been abandoned with the exception of one. The claim is made that the Commissioner erroneously disallowed a part of the deduction for bad debts which it had taken in its return for the year 1918.

The plaintiff was a corporation conducting a brewery business, prior and subsequent to the year in question, and enjoyed a large and extensive trade in the sale of its products. It encouraged and financially assisted the establishment of saloons…