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ESTATE OF DENTON v. COMMISSIONER

Docket No. 26591.

11 T.C.M. 802 (1952)

Estate of Samuel S. Denton, deceased, The First National Bank & Trust Company of Ridgefield, Administrator v. Commissioner.

United States Tax Court.

Entered July 31, 1952.

Attorney(s) appearing for the Case

Edward E. Hoenig, Esq., for the petitioner. Graham Loving, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined a deficiency of $10,491.69 in the income tax of Samuel S. Denton, deceased, for the period January 1 to December 6, 1944. The only issue for decision is whether the respondent erred in disallowing a deduction of $16,486.80 taken as bad debts.

Findings of Fact

A portion of the facts were stipulated and are found...

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