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J. H. HILLMAN & SONS COMPANY v. COMMISSIONER

Docket No. 104590.

2 T.C.M. 91 (1943)

J. H. Hillman & Sons Company v. Commissioner.

United States Tax Court.

Entered May 12, 1943.

Attorney(s) appearing for the Case

Thomas Watson, Esq., for the petitioner. J. Harrison Miller, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves the redetermination of deficiencies in income tax, excess profits tax and personal holding company surtax for 1934 in the respective amounts of $57,079.36, $13,256.13 and $123,136.88. The issues are whether the amount of $394,643.95 is deductible as a bad debt or a loss; whether the sum of $448,167.18 (as originally claimed) is deductible as a bad debt; and whether the respondent...

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