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HUBBARD v. COMMISSIONER

Docket No. 31315.

11 T.C.M. 958 (1952)

Joseph H. Hubbard and Essie Hubbard v. Commissioner.

United States Tax Court.

Entered September 26, 1952.

Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., 601 Mercantile Securities Bldg., Dallas, Tex., and Robert J. Hobby, Esq., for the petitioners. W. B. Riley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined a deficiency in income tax for the year 1948 in the amount of $112.20. This deficiency is in dispute, and petitioners also claim an overpayment for that year in the amount of $4,472.42. The issues presented are (1) whether respondent has properly disallowed a refund claim based on an ordinary business loss, and (2) has respondent properly disallowed a bad debt deduction in...

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