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JONES v. COMMISSIONER

Docket No. 4283-62.

23 T.C.M. 1613 (1964)

T.C. Memo. 1964-264

Newman E. Jones, Jr., and Peggy H. Jones, husband and wife v. Commissioner.

United States Tax Court.

Filed October 6, 1964.

Attorney(s) appearing for the Case

Gayle Malone, Trenton, Tenn., and Barrett Ashley, for the petitioners. Vallie C. Brooks, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency has been determined by the Commissioner in the income tax of petitioners for the taxable year 1960 in the amount of $11,582.68. The sole issue to be decided is whether respondent has erred in disallowing the deduction of a claimed partially worthless debt.

Findings of Fact

The agreed facts are found as stipulated.

The petitioners, Newman E. Jones, Jr., and Peggy...

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