United States Board of Tax Appeals May 28, 1929, Docket No. 15569. (Harmount v. Commissioner)

lead-opinion

*770OPINION.

Artjndell :

Petitioner seeks to deduct as a bad debt the aggregate amount of his claims against the Michigan Central Railroad Co. The explanation of how these claims arose is somewhat complicated, but, as we understand it, they represent alleged excess freight deductions from vouchers issued to petitioner in payment for railroad ties shipped in 1909, 1910, and 1911.