Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
This proceeding involves an income tax deficiency for 1941 in the amount of $423.15. The issue presented is whether petitioner is entitled to deduct $3,500 as a bad debt under section 23 (k) of the Internal Revenue Code.
Findings of Fact
Petitioner is an attorney with an office at 119 Exchange Street, Portland 3, Maine. The record fails to show where his income tax return for the taxable...
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.