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GENERAL SALES CORPORATION v. COMMISSIONER

Docket No. 108603.

1 T.C.M. 285 (1942)

General Sales Corporation v. Commissioner.

United States Tax Court.

December 23, 1942.

Attorney(s) appearing for the Case

Clarence H. Desky, Esq., for the petitioner. Arthur L. Murray, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1939 in the amount of $97.45. The sole adjustment was the disallowance of a claimed deduction of $3,315.94 as a "bad debt" and the claim that the disallowance was improper presents the only issue.

Findings of Fact

Petitioner is a corporation duly organized under the laws of the State of California...

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