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GABLE v. COMMISSIONER

Docket No. 77749.

34 T.C. 228 (1960)

FRANK H. GABLE AND WILMA FAY GABLE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 19, 1960.

Attorney(s) appearing for the Case

Philip I. Palmer, Esq., for the petitioners.

Edward John Eagleton, Esq., and Allen T. Akin, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioners' income tax for the year 1955 of $14,644.71. The deficiency is due to two adjustments made by the Commissioner to the income reported by petitioners on their return. The adjustments are:

(a) Bad debt -----------------------------------------   $36,250
(b) Contributions disallowed -------------------------       490

The only adjustment in issue is adjustment (a). It is explained in the deficiency...

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