BLANCHARD v. COMMISSIONER

Docket No. 28160.

10 T.C.M. 1036 (1951)

Emily B. Blanchard v. Commissioner.

United States Tax Court.

Entered October 24, 1951.


Attorney(s) appearing for the Case

Herbert A. Einhorn, Esq., for the petitioner. John F. Rogers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $2,088.08 in the income tax of the petitioner for 1946. The issues for decision are whether the petitioner is entitled to a deduction of $7,500 representing a bad debt and deductions for interest, taxes, legal fees and expenses of carrying on a business as a writer.

Findings of Fact

The petitioner filed her individual income tax return for 1946 with the collector...

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