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BLOCK v. COMMISSIONER

Docket Nos. 111604, 111605, 111606.

2 T.C.M. 213 (1943)

Aaron Block v. Commissioner. Samuel S. Block v. Commissioner. George F. Block v. Commissioner.

United States Tax Court.

Entered June 7, 1943.

Attorney(s) appearing for the Case

Cecil Sims, Esq., and John S. Glenn, Jr., C. P. A., 709 American Bank Bldg., Nashville, Tenn., for the petitioner. Frank M. Thompson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

These consolidated proceedings involve the following deficiencies in income tax for the calendar year 1940:

  111604 .................. $495.62
  111605 ..................   46.12
  111606 ..................  663.08

The sole issue arises from the respondent's disallowance of claimed bad debt deductions in the aggregate amount of $6,976.50, a portion of the amount being claimed...

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