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MATHER v. COMMISSIONER

Docket No. 789, 790.

3 T.C.M. 729 (1944)

S. Livingston Mather, Testamentary Trust u/w of Samuel Mather, Deceased, William G. Mather and S. Livingston Mather, Trustees v. Commissioner.

United States Tax Court.

Entered July 20, 1944.

Attorney(s) appearing for the Case

J. B. Putnam, Esq., and Edwin A. Howe, Esq., 1882 Union Commerce Bldg., Cleveland, O., for petitioners. T. F. Callahan, Esq., for respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

This is a consolidated proceeding involving 1939 income tax deficiencies determined against S. Livingston Mather and the trustees under a testamentary trust created under the will of Samuel Mather, deceased, for the benefit of Katherine Mather McLean in the respective amounts of $99,288.35 and $6,466.67. The sole and common question presented for decision is whether petitioners are entitled to a bad debt...

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