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BRENNEN v. COMMISSIONER

Docket No. 6403.

4 T.C.M. 1140 (1945)

William J. Brennen v. Commissioner.

United States Tax Court.

Entered December 27, 1945.

Attorney(s) appearing for the Case

Sidney B. Gambill, Esq., for the petitioner. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

The respondent has determined a deficiency in petitioner's income tax for 1941 in the amount of $1,348.18. The deficiency is due entirely to the disallowance of a bad debt deduction which petitioner claimed in his return in the amount of $13,502.09.

Findings of Fact

Petitioner is a resident of Scottdale, Pennsylvania, and also has a home...

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