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WESTENHAVER v. COMMISSIONER

Docket No. 506.

3 T.C.M. 99 (1944)

James D. Westenhaver and Mary H. Westenhaver v. Commissioner.

United States Tax Court.

Entered February 7, 1944.

Attorney(s) appearing for the Case

Charles D. Sanger, Jr., Esq., for the petitioners. E. M. Woolf, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in income tax for 1941 in the amount of $96.00. The only question in issue is whether the petitioners are entitled to deduct from gross income a debt which was claimed to have become worthless in 1941 in the amount of $1,000.

[The Facts]

The petitioners are husband and wife and residents of Washington, D. C. They filed a joint income tax...

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