BRATTON v. COMMISSIONER

Docket No. 41358.

12 T.C.M. 747 (1953)

O. D. Bratton v. Commissioner.

United States Tax Court.

Entered August 12, 1953.


Attorney(s) appearing for the Case

Lowell W. Taylor, Esq., 950 Commerce Title Building, Memphis, Tenn., for the petitioner. A. Robert Doll, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in income tax for 1948 and 1950 in the respective amounts of $2,792.94 and $5,211.10. The issues before us are (1) is petitioner entitled to a bad debt deduction of $3,500 in 1948 and $15,041.71 in 1950; and (2) has respondent erred in adding $1,291.56 to petitioner's income as an alleged capital gain for 1950. There is also a medical deduction in issue but this issue...

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