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MARION v. COMMISSIONER

Docket No. 12017.

6 T.C.M. 1253 (1947)

Gardner S. Marion and Margaret P. Marion, Husband and Wife v. Commissioner.

United States Tax Court.

Entered November 26, 1947.

Attorney(s) appearing for the Case

Harry Finn, Esq., for the petitioner. Paul P. Lipton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves deficiency in income tax for 1941 in the amount of $3,299.03.

The only issue presented is, whether petitioners are entitled to a bad debt deduction for 1941 with respect to a joint and several note dated January 2, 1928.

From evidence, both documentary and oral, we make the following

Findings of Fact

Gardner...

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