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DENNISON v. COMMISSIONER

Docket No. 2495.

4 T.C. 806 (1945)

ROBERT S. DENNISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 21, 1945.

Attorney(s) appearing for the Case

Forrest S. Single, Esq., for the petitioner.

Henry C. Clark, Esq., for the respondent.

This proceeding involves a deficiency in income tax in the amount of $1.983.88 for the taxable year 1940.

The sole issue involved is whether petitioner is entitled to a bad debt deduction amounting to $12,000 under section 23 (k) (1) of the Internal Revenue Code.

FINDINGS OF FACT.

The petitioner is an individual residing at New York, New York, where he is engaged in the business of printing bank and brokers...

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