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STEFENS v. COMMISSIONER

Docket No. 9850.

6 T.C.M. 368 (1947)

Leo Stefens v. Commissioner.

United States Tax Court.

Entered April 8, 1947.

Attorney(s) appearing for the Case

Harry Kwestel, Esq., 261 Broadway, New York, N. Y., for the petitioner. Thomas R. Charshee, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency of $515.36 in the petitioner's income tax for the year 1941, consequent upon a disallowance of an amount of $3,166.90 claimed as a deduction for a bad debt. The petitioner has abandoned the premise that the sum is deductible as a bad debt and now claims the same as a business expense, relying exclusively on Dunn & McCarthy, Inc. v. Commissioner, 139 Fed. (2d) 242 [43...

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