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CITTADINI v. COMMISSIONER

Docket No. 108757.

1 T.C.M. 606 (1943)

Anastasie Irene Warden Cittadini v. Commissioner.

United States Tax Court.

Entered February 15, 1943.

Attorney(s) appearing for the Case

C. Walter Randall, Jr., Esq., for the petitioner. Harry L. Brown, Esq., for the respondent.

Memorandum Opinion

HILL, Judge:

This proceeding is for the redetermination of a deficiency in income tax for the year 1939 in the amount of $26,625.93. The issue involves a bad debt deduction in the amount of $100,000, claimed by petitioner and disallowed by respondent.

[The Facts]

Petitioner is a resident of Philadelphia, Pennsylvania, and filed her individual income tax return for the year 1939 with the collector of internal revenue...

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