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ESTATE OF LIGGETT v. COMMISSIONER

Docket No. 39062.

13 T.C.M. 70 (1954)

Estate of Harry M. Liggett, deceased, Lucille W. Liggett, Executrix, and Lucille W. Liggett v. Commissioner.

United States Tax Court.

Entered January 29, 1954.

Attorney(s) appearing for the Case

Byron M. Gray, Esq., for the petitioner. Lyman G. Friedman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined a deficiency of $24,346.11 in petitioners' income tax for 1946. The only issue before us is whether petitioners are entitled to a deduction of $47,000 for a claimed business bad debt.

Findings of Fact

Some of the facts are stipulated and are so found.

Harry M. Liggett and Lucille W. Liggett, husband and wife, were residents of Topeka, Kansas, in 1946....

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