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MOOT v. COMMISSIONER

Docket No. 105520.

1 T.C.M. 46 (1942)

Richmond D. Moot and Edith McC. Moot v. Commissioner.

United States Tax Court.

Entered November 4, 1942.

Attorney(s) appearing for the Case

David L. Landy, Esq., 302 Erie County Bank Bldg., Buffalo, N. Y., for the petitioners. Loren P. Oakes, Esq., and C. C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $4,723.23 in income tax for 1937. He disallowed a deduction on account of the worthlessness of shares and deduction on account of bad debts.

Findings of Fact

Petitioners, husband and wife, are residents of Schenectady, New York, and filed a joint income tax return for 1937 with the Collector for the Fourteenth District of New York. The husband (alone called petitioner...

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