Memorandum Findings of Fact and Opinion
HILL, Judge:
This proceeding involves income tax deficiencies for the years 1940 and 1941 in the amounts of $795.97 and $1,764.91, respectively. Petitioner claimed deductions from gross income of $8,081.13 and $9,064.22 in each of these years as bad debts. Petitioner is a Delaware corporation and its tax returns for the years in question were filed with the collector of internal revenue at Richmond, Virginia.
...Let's get started
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.
