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INTERNATIONAL PROPRIETARIES, INC. v. COMMISSIONER

Docket No. 26230.

18 T.C. 133 (1952)

INTERNATIONAL PROPRIETARIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 28, 1952.

Attorney(s) appearing for the Case

Richard F. Barrett, Esq., for the petitioner.

William C. W. Haynes, for the respondent.

The respondent has determined a deficiency of $1,725 in the petitioner's income tax for the calendar year 1946. The deficiency resulted from the disallowance of a deduction in the amount of $7,500 for partially worthless debts.

All stipulated facts are found as stipulated.

FINDINGS OF FACT.

The petitioner is a Delaware corporation organized in 1920. Its principal address is in Dayton, Ohio. The petitioner...

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