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ULTRA-LIFE LABORATORIES, INC. v. COMMISSIONER

Docket No. 1440-62.

23 T.C.M. 870 (1964)

T.C. Memo. 1964-144

Ultra-Life Laboratories, Inc. v. Commissioner.

United States Tax Court.

Filed May 22, 1964.

Attorney(s) appearing for the Case

Don O. Russell, 408 Olive St., St. Louis, Mo., for the petitioner. Robert F. Cunningham, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's income tax for the year 1958 in the amount of $16,455.82. The deficiency is due to two adjustments made by the Commissioner to the taxable income as disclosed by petitioner's return, as follows:

  (a) Taxes .............  $ 2,485.59
  (b) Bad debts .........   30,400.38

Inasmuch as petitioner concedes the correctness of adjustment (a) no...

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