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THORMAN v. COMMISSIONER

Docket Nos. 15674, 15675.

8 T.C.M. 653 (1949)

H. C. Thorman v. Commissioner. Nina L. Thorman v. Commissioner.

United States Tax Court.

Entered July 7, 1949.

Attorney(s) appearing for the Case

Leon O. Lewis, Jr., Esq., Transit Tower, San Antonio, Tex., for the petitioners. John P. Higgins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined deficiencies of $3,057.94 and $3,408.86 in petitioners' respective income and victory taxes for 1943. Petitioner in Docket No. 15674 contests the disallowance of a deduction claimed because of the alleged worthlessness of a debt settled by compromise in that year. Respondent contends that the debt became worthless prior to...

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