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NEWBERRY v. COMMISSIONER

Docket No. 108853.

1 T.C. 374 (1942)

BANK OF NEWBERRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 29, 1942.

Attorney(s) appearing for the Case

Eugene C. Fish, Esq., for the petitioner.

H. L. Brown, Esq., for the respondent.

OPINION.

TYSON, Judge:

This proceeding involves an income tax deficiency of $1,101.74 for the calendar year 1939.

The petitioner assigns error in the respondent's determination which increased its income as reported by a total of $6,987, resulting from (1) the inclusion in income of two items, namely, $200 and $27, as the respective recoveries in the taxable year on bad debts charged off and deducted...

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