WINSTON v. COMMISSIONER

Docket No. 35803.

15 T.C.M. 477 (1956)

T.C. Memo. 1956-91

R. W. Winston, Jr. v. Commissioner.

United States Tax Court.

Filed April 18, 1956.


Attorney(s) appearing for the Case

Paul F. Smith, Esq., William T. Joyner, Esq., and Thomas F. Ellis, Esq., for the petitioner. Ralph V. Bradbury, Jr., Esq., for the respondent.


Memorandum Opinion

ATKINS, Judge:

The respondent determined a deficiency in income tax for the year 1947 in the amount of $1,218. This deficiency resulted from several adjustments. The parties are now agreed that the proper amount allowable as bad debt deductions is $1,351.92. The petitioner concedes that the respondent was correct in all other adjustments made, and the parties further agree that the proper amount of deduction on account of medical expenses...

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