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PETERS v. COMMISSIONER

Docket No. 518.

3 T.C.M. 502 (1944)

Joseph R. Peters v. Commissioner.

United States Tax Court.

Entered May 29, 1944.

Attorney(s) appearing for the Case

John S. Brookes, Jr., Esq., 900 Edmonds Bldg., Washington, D. C., for the petitioner. Edward M. Woolf, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

Assailing a determination of deficiency of $842.94 in 1940 income tax, the taxpayer claims (1) a deduction of $2,200 as a bad debt; (2) a deduction of $550 as taxes paid, and (3) a personal exemption of $2,000 as head of a family. At the time of trial, the taxpayer moved to amend his petition to raise a new issue as to his right to deduct amounts alleged to have been paid in the tax year as club dues; but upon objection...

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