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ROBINSON v. COMMISSIONER

Docket No. 111214.

2 T.C.M. 379 (1943)

Jefferson D. Robinson, Jr., by the Toledo Trust Company, Joseph W. Robinson and Richard D. Logan, Executors of the Estate of Jefferson D. Robinson, Jr., Deceased v. Commissioner.

United States Tax Court.

Entered June 30, 1943.

Attorney(s) appearing for the Case

H. A. Mihills, C. P. A., 917 Munsey Bldg., Washington, D. C., for the petitioner. W. W. Kerr, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $8,047.75 in income tax for 1939, as a result of the disallowance of deductions of worthless shares and a partially worthless note.

Findings of Fact

Jefferson D. Robinson, Jr., a resident of Toledo, Ohio, died on April 5, 1942. His income tax return for 1939 was filed in the 10th District of Ohio.

On January 3, 1938, the Standard Electric Manufacturing Corporation...

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