ESTATE OF DAVIDSON v. COMMISSIONER

Docket No. 7185.

5 T.C.M. 931 (1946)

Estate of Eleanor H. Davidson, Deceased, The Union Trust Company of Pittsburgh, Administrator v. Commissioner.

United States Tax Court.

Entered October 29, 1946.


Attorney(s) appearing for the Case

Sidney B. Gambill, Esq., for the petitioner. Stanley L. Drexler, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves a deficiency in income and victory tax for the period January 1, 1943 to February 8, 1943 in the amount of $9,372.72. The sole issue is whether petitioner's decedent is entitled to a bad debt deduction in the year 1942 of the amount of $11,656.41. The case was submitted upon a stipulation of facts, documentary proof and oral testimony. The facts as stipulated are so found. Other...

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