1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 3 T.C.M.
  5. 3 T.C.M. 153 (1944)
 

FRY v. COMMISSIONER

Docket No. 220.

3 T.C.M. 153 (1944)

A. H. Fry v. Commissioner.

United States Tax Court.

Entered February 24, 1944.

Attorney(s) appearing for the Case

Thomas J. Bailey, Esq., 1102 Olds Tower Bldg., Lansing, Mich., and M. D. Harris, C. P. A., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

A deficiency for 1940 of $3,202.64 in petitioner's individual income tax was determined by the Commissioner, who disallowed a bad debt deduction of $6,893.10 and increased gross income by $851.96 received from the receiver of a defunct insurance company. The case was submitted on a stipulation of facts.

[The Facts]

The taxpayer, a resident of Lansing, Michigan, filed his individual income tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases