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MACY v. COMMISSIONER

Docket No. 15747.

8 T.C.M. 45 (1949)

Valentine E. Macy, Jr. v. Commissioner.

United States Tax Court.

Entered January 18, 1949.

Attorney(s) appearing for the Case

William H. Hall, Esq., and George W. Saam, Esq., 50 Broadway New York, N. Y., for the petitioner. William F. Evans, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in petitioner's income tax for the taxable year ended December 31, 1943 in the amount of $45,417.54. The deficiency is due to several adjustments to petitioner's net income as disclosed by his returns for the years 1942 and 1943. The only adjustment for 1942 which petitioner contests is the disallowance by the respondent of a bad debt deduction in the amount of $234,539.10. The Commissioner...

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