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BERNHEIM v. COMMISSIONER

Docket No. 7157.

5 T.C.M. 50 (1946)

Leonard Henly Bernheim v. Commissioner.

United States Tax Court.

Entered January 31, 1946.

Attorney(s) appearing for the Case

Irving B. Stewart, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax of this petitioner for the calendar year 1941 in the amount of $1,263.61. The only issue for decision is whether the Commissioner erred in disallowing a deduction of $3,000 claimed as a debt which became worthless during 1941.

Findings of Fact

The petitioner filed his individual income tax return for the...

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