Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
In these consolidated proceedings respondent has determined the following deficiencies in income tax:
Docket No. Year Deficiency 31842 1946 $5,803.05 31843 1947 4,774.63
The only issue is whether petitioner is entitled to deduct the sum of $15,000 in the year 1946 and $15,600 in the year 1947 as business bad debt deductions. In determining...
Let's get started
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.