TROY v. COMMISSIONER

Docket No. 44013.

13 T.C.M. 618 (1954)

T. C. Memo. 1954-88

Frances G. Troy v. Commissioner.

United States Tax Court.

Filed June 30, 1954.


Attorney(s) appearing for the Case

William S. Duke, Esq., 801 First National Bank Building, Montgomery, Ala., for the petitioner. Homer F. Benson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies of $149 and $152 in petitioner's income tax for the years 1948 and 1949. The issue for each of these years is whether petitioner is entitled to a certain bad debt deduction.

Findings of Fact

Petitioner, a resident of Montgomery, Alabama, filed her individual income tax returns for the years before us with the collector of internal revenue for the...

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