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O'BRIEN v. COMMISSIONER

Docket No. 3768.

4 T.C.M. 554 (1945)

Denis F. O'Brien v. Commissioner.

United States Tax Court.

Entered May 28, 1945.

Attorney(s) appearing for the Case

Louis J. O'Malley, Esq., 44 School St., Boston 8, Mass., for the petitioner. James T Haslam, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

This case involves a bad debt deduction in the amount of $1,063 claimed by petitioner in his 1941 income tax return. Respondent disallowed the deduction on the ground it was not a bad debt which became worthless during the taxable year. This disallowance resulted in a deficiency in income tax of $164.05.

Findings of Fact

Petitioner resides...

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