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EDMONDS v. COMMISSIONER

Docket No. 60337.

16 T.C.M. 398 (1957)

T.C. Memo. 1957-97

Paul S. Edmonds and Catherine M. Edmonds v. Commissioner.

United States Tax Court.

Filed June 19, 1957.

Attorney(s) appearing for the Case

John S. Lynch, Jr., Esq., for the petitioners. Gordon N. Cromwell, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in the petitioners' income taxes for the years 1951, 1952 and 1953, in the amounts of $439, $1,082.50 and $1,459.08, respectively. Certain adjustments made by the Commissioner were either uncontested or conceded to be correct. We must decide whether a debt which became worthless in 1951 is a business or a non-business bad debt.

Findings of Fact

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