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THOMSON v. COMMISSIONER

Docket No. 23203.

10 T.C.M. 82 (1951)

Charles A. Thomson v. Commissioner.

United States Tax Court.

Entered January 18, 1951.

Attorney(s) appearing for the Case

Norman I. Katz, Esq., and Zivel B. Niden, C. P. A., 11 W. 42nd St., New York, N. Y., for the petitioner. Robert M. Willan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Petitioner contests a deficiency in income tax of $145.61 for 1945. Respondent admits error in disallowing a deduction for driver's license fee. The only question is the deductibility as bad debts of petitioner's claims against four Fire Department employee associations for retirement benefits.

Findings of Fact

Petitioner filed his Federal income tax return for 1945 with the collector...

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