Therian Wimbush v. H. Frederick Mullis, Jr., Judge

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• not deductible as bad-debt loss; noting that section 162(f) precludes deduction as ordinary business expense
• allowed creditor bank to deduct sec. 6672 ↩ payment on behalf of debtor as bad debt
• corporate officers who under state law are jointly and severally liable for corporate State sales tax are primarily liable on such debts ab initio and may deduct interest payments made by them on such liabilities after corporate insolvency
• referring to similar Minnesota statutes

Source: CourtListener parenthetical corpus (CC0).