ROBERTSON v. COMMISSIONER

Docket No. 9613.

7 T.C.M. 62 (1948)

W. M. Robertson v. Commissioner.

United States Tax Court.

Entered February 20, 1948.


Attorney(s) appearing for the Case

Robert S. Eastin, Esq., and W. E. Baird, C. P. A., 701 Fidelity Bldg., Kansas City 6, Mo., for the petitioner. Harlow B. King, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TYSON, Judge:

The respondent determined deficiencies against the petitioner, in the amounts of $9,354.61 income taxes for the calendar year 1941 and $2,355.98 income and victory taxes for the calendar year 1943, the latter year including the unforgiven part of petitioner's 1942 tax.

The issues presented are whether respondent erred in failing to allow: (1) claimed bad debt deductions of $30,000 for 1941 and...

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