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EMPIRE CASE GOODS COMPANY v. COMMISSIONER

Docket No. 20151.

8 T.C.M. 686 (1949)

Empire Case Goods Company v. Commissioner.

United States Tax Court.

Entered August 3, 1949.

Attorney(s) appearing for the Case

S. J. Lasser, C.P.A., for the petitioner. Thomas R. Charshee, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $5,319.94 in income tax and $8,960.92 in excess profits tax for the taxable year ended March 31, 1942. The only question to be determined is whether the petitioner is entitled to deductions of additions to its reserve for bad debts in the amounts of $4,560.34, $4,315.62 and $6,670.85 for the taxable years ended March 31, 1940, March 31, 1941, and March 31, 1942, respectively.

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