DAVIES v. COMMISSIONER

Docket No. 1686-69SC.

54 T.C. 170 (1970)

BLANCHE F. DAVIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 5, 1970.


Attorney(s) appearing for the Case

Robert H. Aland, for the petitioner.

Lewis M. Porter, Jr., for the respondent.


DAWSON, Judge:

Respondent determined a deficiency of $761.98 in petitioner's Federal income tax for the year 1965. In her petition the petitioner not only contests the deficiency, but also alleges that she is entitled to a bad debt deduction of $1,500 which she neglected to claim on her income tax return.

The issues presented for decision are (1) what part, if any, of the capital gain realized upon the sale of an apartment house in which petitioner...

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