BOYD-RICHARDSON CO. v. COMMISSIONER OF INTERNAL REVENUE, 5 T.C. 695 (1945) BOYD-RICHARDSON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 2238.United States Tax Court. Promulgated September 11, 1945. EXCESS PROFITS NET INCOME — EXCLUSION FOR RECOVERIES OF BAD DEBTS — RESERVE METHOD. — Petitioner using reserve for bad debts, accompanied by uniform practice of […]
