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GLEAVES v. COMMISSIONER

Docket No. 7957.

5 T.C.M. 616 (1946)

Charles L. Gleaves v. Commissioner.

United States Tax Court.

Entered July 22, 1946.

Attorney(s) appearing for the Case

Charles L. Gleaves, pro se. William B. Springer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

Petitioner seeks a redetermination of a deficiency in the amount of $246 in petitioner's income tax for the year 1941. The declared deficiency arose from the disallowance by the Commissioner of a claimed bad debt loss in 1941 in the amount of $1,000.

The question presented is whether or not petitioner suffered a loss by reason of a bad debt in the taxable year 1941.

Findings of Fact...

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