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QUINN v. COMMISSIONER

Docket No. 6369.

5 T.C.M. 894 (1946)

John J. Quinn v. Commissioner.

United States Tax Court.

Entered October 28, 1946.

Attorney(s) appearing for the Case

W. H. Schulman, Esq., 17 Academy St., Newark 2, N. J., for the petitioner. A. H. Monacelli, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $10,450.29 in the petitioner's income tax for the calendar year 1941. The return, which was filed with the collector of internal revenue for the first district of New Jersey, showed a net loss of $12,356.18. The only adjustment which the Commissioner made was to disallow and add back to income $45,335.17 claimed on the return as a deduction for a bad debt. The only issue for decision...

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