JOHNSON v. COMMISSIONER

Docket No. 5520.

5 T.C.M. 241 (1946)

Aben E. Johnson v. Commissioner.

United States Tax Court.

Entered April 8, 1946.


Attorney(s) appearing for the Case

Alfred E. Lindbloom, Esq., and Laurence A. Masselink, Esq., for the petitioner. A. J. Friedman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent has determined deficiencies in income tax for the years 1940 and 1941 in the respective amounts of $597.83 and $33,758.15.

Certain adjustments made by the respondent are accepted as correct by petitioner, as follows: 1940: Disallowance of a deduction of $6,957.99 for bad debts. 1941: Deduction of $1,100 for loss on the sale of a furnished...

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