Memorandum Findings of Fact and Opinion
HARLAN, Judge:
The respondent determined a deficiency in the income tax of petitioners in the amount of $392.68 for the calendar year 1944. The sole question is whether or not the petitioners are entitled to a bad debt deduction of $450.
Findings of Fact
The petitioners, husband and wife, reside at East Orange, N. J. They filed a joint return for the taxable year 1944 with the collector of internal...
Let's get started
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.