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ESTATE OF ROWE v. COMMISSIONER

Docket No. 25531.

11 T.C.M. 415 (1952)

Estate of Louis H. Rowe, Deceased, H. Lewis Brown, Edward C. Rowe and W. Lee White, Executors v. Commissioner.

United States Tax Court.

Entered April 24, 1952.

Attorney(s) appearing for the Case

H. Lewis Brown, Esq., for the petitioners. Joseph F. Rogers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in the decedent's income tax for the year 1944 of $9,134.66. The sole issue here is whether decedent is entitled to a deduction of $29,304.57 for a bad debt in 1944.

Findings of Fact

The facts stipulated are found accordingly.

The petitioners are the executors of the Estate of Louis H. Rowe, who died January 31, 1951. The decedent, a practicing attorney who resided...

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