ELMIRA CITY REALTY CORPORATION v. COMMISSIONER

Docket No. 56110.

16 T.C.M. 235 (1957)

T.C. Memo. 1957-53

Elmira City Realty Corporation v. Commissioner.

United States Tax Court.

Filed March 29, 1957.


Attorney(s) appearing for the Case

Wilfrid E. Rhodes, Esq., for the petitioner. Clarence P. Brazill, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined deficiencies in petitioner's income taxes for the years 1950 and 1951 in the respective amounts of $623.62 and $903.81.

The issues for decision are whether petitioner is entitled to deductions for bad debts: (1) A deduction for the year 1950 in the amount of $5,224.10, representing an alleged uncollectible promissory note of Richard S. Heller in said amount; and (2)...

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