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BEMB v. COMMISSIONER

Docket No. 5827.

5 T.C. 1335 (1945)

WALTER J. BEMB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 28, 1945.

Attorney(s) appearing for the Case

J. Lee Boothe, C. P. A., for the petitioner.

Lawrence R. Bloomenthal, Esq., for the respondent.

The respondent determined a deficiency in income tax against Walter J. Bemb for the year 1941 in the amount of $2,078.89.

The single issue is whether or not the respondent erred in disallowing a bad debt deduction of $4,000 claimed by the petitioner for 1941.

FINDINGS OF FACT.

The facts were partially stipulated. The following is a summary of the stipulated facts and of additional facts otherwise adduced from the record.

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