Ross v. COMMISSIONER OF INTERNAL REVENUE

FITZHENRY, Circuit Judge.

This is a petition for review of a decision of the United States Board of Tax Appeals, entered April 4, 1933, disallowing a deduction from income of $109,444.23 for a partially bad debt and finding there was a deficiency of $7,482.47 in the income tax paid by petitioner for the year 1928. The errors relied upon arise out of findings of fact which petitioner contends are contrary to, or without any support in, the evidence; the failure to make .material findings of fact in accordance with the undisputed evidence; and the failure to determine the deductibility of the…