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CENTURY DIE CASTING COMPANY v. COMMISSIONER

Docket No. 112573.

2 T.C.M. 1066 (1943)

Century Die Casting Company v. Commissioner.

United States Tax Court.

Entered March 9, 1943.

Attorney(s) appearing for the Case

A. M. DeCardy, secretary-treasurer, and E. T. Stille, director, for the petitioner. Carroll Walker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves deficiencies for the calendar year 1940 as follows:

  Income tax ......................... $260.44
  Declared value excess-profits tax ..  250.36
  Excess-profits tax .................  124.89

The only contested issue is whether the respondent erred in allowing the petitioner a deduction of $633.85 as a bad debt charged off in 1940 instead of allowing...

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