1. Home
  2. Browse Decisions
  3. T.C.
  4. 57 T.C.
  5. 57 T.C. 848 (1972)
 

JAMES A. MESSER COMPANY v. COMMISSIONER

Docket No. 4130-69.

57 T.C. 848 (1972)

JAMES A. MESSER COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 23, 1972.

Attorney(s) appearing for the Case

Dennison L. Mitchell and Wallace E. Whitmore, for the petitioner.

Thomas C. Morrison, for the respondent.

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's Federal income tax of $4,295.70 and $42,428.40 for the taxable years 1964 and 1965, respectively. The issues presented for our decision concern petitioner's entitlement to deductions under section 1661 for additions to its bad debt reserve.

FINDINGS OF FACT

General

Some of the facts were stipulated and are so found. The two...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases