United States Board of Tax Appeals March 8, 1928, Docket No. 8471 (Ennis-Brown Co. v. Commissioner)

*1250OPINION.

Teussell:

As to the first issue the Commissioner in his answer admitted that Tabb’s debt to petitioner amounted to $70,914.97 on August 20,1920, and that the said debt was charged off by petitioner *1251on that date. The only question remaining for solution is one of fact, namely, did petitioner ascertain Tabb’s debt to be»worthless during the fiscal year ending August 31, 1920 ?