Redfield v. Eaton

HINCKS, District Judge.

In this ease the plaintiff claims recovery of tax assessed upon his income without deduction for personal loans aggregating $3,113, which he claims to have made in part in 1926 and in part in 1927, and which he claims to have charged off as worthless in 1927. The loans were shown ■ as deductions on his return; were disallowed by the Commissioner and assessed against the plaintiff, resulting in an additional tax amounting to $418.87. This amount was exacted from the' plaintiff together with interest thereon in the amount of $53.59, and paid by the plaintiff on May 26,…