U.S. Court of Appeals for the Third Circuit, 1936

Yocum v. Rothensies

U.S. Court of Appeals for the Third Circuit · Decided December 10, 1936

87 F.2d 200; 18 A.F.T.R. (P-H) 754; 1936 U.S. App. LEXIS 2877 (Federal Reporter, Second Series)

Counsel

Fox, Rothschild, O’Brien & Frankel and James J. O’Brien, all of Philadelphia, Pa., for appellant., Charles D. McAvpy, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa. (Herman Oliphant and M. C. Hawks, both of Washington, D. C., of counsel), for appellee.

Cases that cite this one

5 later published cases cite this decision.

Hadley Falls Trust Co. v. United States (District Court, D. Massachusetts 1938)
Corona v. Commissioner (United States Tax Court 1992)
Baumann v. Sheehan (8th Cir. 1944)
Supplee v. Commissioner (3d Cir. 1941)
Bair v. United States (District Court, E.D. Pennsylvania 1937)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

A full consideration of this case satisfies us that both the issues involved were correctly decided by the court below. The opinion of Judge Kirkpatrick (In re Hoffman [D.C.] 16 F.Supp. 391), sets forth a satisfactory statement of the principles involved. We need only add that section 64a of the Bankruptcy Act, as amended (11 U. S.C.A. § 104(a), which authorizes the Bankruptcy Court to determine any question arising as to the amount, or’legality of a tax due and owing by the bankrupt, does not confer authority upon the court to waive the requirement of the Revenue Act (26 U.S.C.A. § 23 (k) that a bad debt, to be deductible from gross income, must be charged off by the taxpayer. To hold otherwise would be in effect to permit an amendment of the Revenue Act by the bankruptcy court. The decree is affirmed,

Case-law data current through December 31, 2025. Source: CourtListener bulk data.