1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 17 T.C.M.
  5. 17 T.C.M. 888 (1958)
 

NELSON v. COMMISSIONER

Docket No. 62593.

17 T.C.M. 888 (1958)

T.C. Memo. 1958-179

Frank Nelson, Jr., and Lee Etta Nelson v. Commissioner.

United States Tax Court.

Filed September 29, 1958.

Attorney(s) appearing for the Case

Lee C. Bradley, Jr., Esq., Comer Building, Birmingham, Ala., and John N. Wrinkle, Esq., for the petitioners. Frederick T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax for the years 1949 and 1950 in the amounts of $22,107.30 and $5,286.04,1 respectively.

The deficiency for each year is due to several adjustments only one of which (for each year) is in issue. The adjustment in issue (for each year) is the disallowance of losses in two wholly owned corporations as business bad debts under section 23(k...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases