1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 8 T.C.M.
  5. 8 T.C.M. 388 (1949)
 

HARRY J. STEVENS, INC. v. COMMISSIONER

Docket No. 16196.

8 T.C.M. 388 (1949)

Harry J. Stevens, Inc. v. Commissioner.

United States Tax Court.

Entered April 28, 1949.

Attorney(s) appearing for the Case

Harry J. Stevens, Jr., Esq., for the petitioner. John E. Mahoney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner challenges respondent's determination of deficiencies for the year 1944 in income tax and declared value excess-profits tax in the amounts of $1,344.51 and $582.45, respectively. The only issue is whether respondent erred in disallowing a deduction of $4,106.75, claimed by petitioner to represent a debt which became worthless during the taxable year.

Findings of...

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