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BAUGHN'S APPLIANCE, INC. v. COMMISSIONER

Docket No. 69184.

19 T.C.M. 424 (1960)

T.C. Memo. 1960-80

Baughn's Appliance, Inc. v. Commissioner.

United States Tax Court.

Filed April 25, 1960.

Attorney(s) appearing for the Case

Benjamin H. Flesher, Esq., 219 East Compton Boulevard, Compton, Calif., for the petitioner. Marion Malone, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable year ended September 30, 1954, in the amount of $1,902.29. The deficiency was based in part on the disallowance of deductions based on the following accounting adjustments to petitioner's net income:

  Accounts receivable adjustment .....  $1,300.30
  Contracts receivable adjustment ....   1,597.66
  Cash adjustment ............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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