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DePUY v. COMMISSIONER

Docket No. 50352.

14 T.C.M. 268 (1955)

T.C. Memo. 1955-81

Robert W. DePuy and Mary Louise DePuy v. Commissioner.

United States Tax Court.

Filed April 7, 1955.

Attorney(s) appearing for the Case

W. M. Aikman, Esq., Maverick Building, San Antonio, Tex., for the petitioners. Douglas M. Moore, Esq., and W. B. Riley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency of $10,645.52 in the income tax of petitioners for the year 1948. This deficiency is due to the addition of $20,702.47 to the $40,670.22 net income reported by petitioners on their joint return. This adjustment is explained in the deficiency notice as follows:

"(a) The deduction of $20,702.47, which you claimed for the year 1948 as a bad debt arising from a transaction...

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