ROTHBARD v. COMMISSIONER

Docket No. 60530.

16 T.C.M. 636 (1957)

T.C. Memo. 1957-155

Louis Rothbard and Lottie Rothbard v. Commissioner.

United States Tax Court.

Filed July 31, 1957.


Attorney(s) appearing for the Case

Arthur L. Harrow, Esq., 19 Rector Street, New York, N. Y., for the petitioners. Herbert Rothenberg, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1952 of $620, and an addition to tax of $37.20 pursuant to section 294(d)(2), Internal Revenue Code of 1939.

The only question for decision is whether a nonbusiness bad debt deduction was properly claimed in 1952.

Findings of Fact

Some of the facts are stipulated and the stipulation is included herein by reference...

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