1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 8 T.C.M.
  5. 8 T.C.M. 962 (1949)
 

PIERCE v. COMMISSIONER

Docket No. 18871.

8 T.C.M. 962 (1949)

Robert Pierce v. Commissioner.

United States Tax Court.

Entered October 25, 1949.

Attorney(s) appearing for the Case

Ralph W. Barbier, Esq., for the petitioner. Thomas V. Lefevre, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency in income and victory tax for the year 1943 in the amount of $7,947.59. The sole issue arises from the disallowance of a bad debt deduction of $12,197.62 claimed by petitioner in computing net income for 1942. Petitioner also alleges an error of $500 in respondent's computation whereby respondent increased petitioner's net income by the amount of $12,697.62 on account of the disallowance...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases