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GOLDMAN v. COMMISSIONER

Docket No. 83567.

21 T.C.M. 181 (1962)

T.C. Memo. 1962-36

Benjamin B. Goldman and Ethel I. Goldman, Husband and Wife v. Commissioner.

United States Tax Court.

Filed February 23, 1962.

Attorney(s) appearing for the Case

Charles J. Isber, Esq., 209 Washington St., Boston, Mass. for the petitioners. Norton L. Armour, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined a deficiency in the petitioners' income tax liability for the year 1956 in the amount of $8,451.63. The issues are (1) whether petitioners are entitled to a business bad debt deduction in 1956 in the amount of $22,444.03, and (2) whether they received certain additional income from Jeds Realty Trust in that year.

Findings of Fact

Some of the facts were stipulated...

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