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MATTHEWS v. COMMISSIONER

Docket No. 7979.

8 T.C. 1313 (1947)

CHARLES J. MATTHEWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 27, 1947.

Attorney(s) appearing for the Case

Morse Garwood, Esq., and Shippen Lewis, Esq., for the petitioner.

Wm. H. Best, Jr., Esq., for the respondent.

The respondent determined a deficiency in income tax for the calendar year 1941 in the amount of $20,606.34. The sole question is whether petitioner is entitled to a bad debt deduction of $31,372.44 from 1941 gross income. The stipulated facts are found as stipulated. Such facts are stated hereinafter to the extent necessary for our decision, together with other facts found from the evidence.

FINDINGS OF FACT.

Petitioner...

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