1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 5 T.C.M.
  5. 5 T.C.M. 476 (1946)
 

DENHOLM & McKAY COMPANY v. COMMISSIONER

Docket No. 5541.

5 T.C.M. 476 (1946)

Denholm & McKay Company v. Commissioner.

United States Tax Court.

Entered June 5, 1946.

Attorney(s) appearing for the Case

Howe P. Cochran, Esq., Union Trust Bldg., Washington, D. C., and Margaret F. Luers, Esq., for the petitioner. Carl A. Stutsman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves income and excess profits tax deficiencies for the fiscal year ended January 31, 1941, in the respective amounts of $5,520.70 and $4,488.95. Petitioner does not contest certain adjustments made by respondent, and only three issues remain for decision. They are: Whether petitioner is entitled to a deduction of $3,910.14 as a reasonable addition to its bad debt reserve; whether petitioner is entitled...

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