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SILVER BRAND CLOTHES, INC. v. COMMISSIONER

Docket No. 556-69.

31 T.C.M. 250 (1972)

T.C. Memo. 1972-60

Silver Brand Clothes, Inc. v. Commissioner.

United States Tax Court.

Filed March 6, 1972.

Attorney(s) appearing for the Case

J.B. Fisher, 1113-1115 Virginia St. East, Charleston, W. Va., for the petitioner. Clarence E. Barnes, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income taxes of petitioner for the years and in the amounts as follows:

       Taxable Year
          Ended                Deficiency

        7/31/65 .............. $2,245.44
        7/31/66 .............. 21,391.75

The principal issue to be decided in this case is whether petitioner should be allowed a bad debt deduction under section...

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