CALSO COMPANY v. COMMISSIONER

Docket No. 27062.

10 T.C.M. 1165 (1951)

The Calso Company, a corporation v. Commissioner.

United States Tax Court.

Entered December 13, 1951.


Attorney(s) appearing for the Case

Elmer James McGuire, Jr., Esq., for the petitioner. T. M. Mather, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency in income tax against the petitioner of $3,279.96 for the calendar year 1945. The sole question for determination is whether the petitioner is entitled to a bad debt deduction.

Findings of Fact

The petitioner is a California corporation, and at all times material herein maintained its principal...

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