Docket No. 4775-63.

25 T.C.M. 244 (1966)

T.C. Memo. 1966-42

Estate of Coleman R. Freeman, Deceased, Walter B. Siwinski, Executor, and Mrs. Dorothy Freeman, Surviving Wife v. Commissioner.

United States Tax Court.

Filed February 28, 1966.

Attorney(s) appearing for the Case

Isador Deckelman, for the petitioners. Dennis R. Powell, for the respondent.

Memorandum Findings of Fact and Opinion


Respondent determined a deficiency in the income tax of petitioner's decedent for 1961 in the amount of $984.65.1 The petitioner asks that this deficiency be expunged and that it be granted a refund of $1,535.07.

The only questions presented are (1) did an alleged deficit in the capital account of decedent's partner give rise to an allowable bad debt deduction...

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