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GULLEDGE v. COMMISSIONER

Docket No. 59548.

16 T.C.M. 134 (1957)

T.C. Memo. 1957-29

Edmund Thomas Gulledge, Sr., and Lucy Coulter Gulledge, Husband and Wife v. Commissioner.

United States Tax Court.

Filed February 13, 1957.

Attorney(s) appearing for the Case

Braxton C. Wallace, Esq., Textile Building, Greenwood, S. C., for the petitioners. Raymond Whiteaker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent has determined deficiencies in the income tax of petitioners as follows:

     Taxable Year                Amount

  December 31, 1951 .......... $13,768.20
  December 31, 1952 ..........   5,672.06
  December 31, 1953 ..........   None

The issues are: (1) Whether petitioners are entitled to a business bad debt deduction in each of the years 1951 and 1952 as a...

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