MORAN v. COMMISSIONER

Docket No. 4355.

4 T.C.M. 821 (1945)

Burt Moran and Emily M. Moran, Husband and Wife v. Commissioner.

United States Tax Court.

Entered July 31, 1945.


Attorney(s) appearing for the Case

Lee M. Friedman, Esq., 30 State St., Boston, Mass., for the petitioners. Carl A. Stutsman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

This case involves a deficiency in income tax for the calendar year 1941 in the amount of $1,148.50. The sole issue is whether petitioners are entitled to a bad debt deduction. The case was submitted on oral testimony and certain exhibits, from which we make the following

Findings of Fact

Petitioners are husband and wife and filed their joint return for the year ended December 31, 1941...

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