WASHINGTON INSTITUTE OF TECHNOLOGY, INC. v. COMMISSIONER

Docket No. 23794.

10 T.C.M. 17 (1951)

Washington Institute of Technology, Inc. v. Commissioner.

United States Tax Court.

Entered January 9, 1951.


Attorney(s) appearing for the Case

Robert A. Littleton, Esq., for the petitioner. George J. LeBlanc, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined a deficiency in petitioner's excess profits tax liability in the amount of $51,322.97 for the fiscal year ended May 31, 1943. Of the adjustments made by respondent the only adjustment in issue in this proceeding is the disallowance of a deduction for bad debts in the amount of $28,127.25.

Findings of Fact

Petitioner is a corporation organized June 2, 1933...

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