# Brown v. United States

> Court of Appeals for the Third Circuit · March 2, 1938 · 95 F.2d 487

URL: https://www.frixlaw.com/law-library/cases/9652808

## Case

- **Full name:** Brown v. United States
- **Court:** Court of Appeals for the Third Circuit
- **Decided:** March 2, 1938
- **Citations:** 95 F.2d 487; 20 A.F.T.R. (P-H) 1127; 1938 U.S. App. LEXIS 4149
- **Precedential status:** Published
- **Opinion:** Dissent by Thompson
- **Judges:** Davis and Thompson, Circuit Judges, and Dickinson, District Judge
- **Cited by:** 11 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9652808

## Opinion text

THOMPSON, Circuit Judge
(dissenting).
From the uncontradicted facts found by the trial judge sitting without a jury, I am constrained to conclude as a matter of law that the taxpayer is not entitled to the deduction permitted by section 23(e) and (j) of the Revenue Act of 1932, 26 U.'S.C.A. § 23 (e, k) and note, since he failed to ascertain the debt to be worthless and to charge it off within the taxable year.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9652808. Public record. Not legal advice.