Memorandum Findings of Fact and Opinion
DISNEY, Judge:
The present proceeding involves income taxes for the calendar year 1940. The Commissioner determined a deficiency in the amount of $103.52. The petitioner urges error as to the disallowance by the Commissioner of a deduction in the amount of $9,000.00 taken by the petitioner as a bad debt, representing certain loans or advances made by the petitioner to her son.
The question presented is whether...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
