1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 3 T.C.M.
  5. 3 T.C.M. 492 (1944)
 

ESTATE OF THOMPSON v. COMMISSIONER

Docket No. 110649.

3 T.C.M. 492 (1944)

Estate of David E. Thompson, Deceased, Helen F. Thompson, Ralph A. Cook and C. D. Mullen, Executors, and Helen F. Thompson v. Commissioner.

United States Tax Court.

Entered May 23, 1944.

Attorney(s) appearing for the Case

Calvin E. Woodside, Esq., 1140 N. Gower St., Los Angeles, Calif., for the petitioners. Ralph E. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

This proceeding involves a deficiency in income tax for 1938 in the amount of $480.41. The issues are (1) whether petitioners are entitled to a bad debt deduction of $73,950 under an agreement dated March 14, 1932, with the Municipal Bond Company, and (2) whether respondent erred in disallowing alleged expense items aggregating $1,473.66.

Findings of Fact

The petitioners are Helen F...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases