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ALLEN v. COMMISSIONER

Docket No. 39723.

12 T.C.M. 994 (1953)

J. P. Allen v. Commissioner.

United States Tax Court.

Entered August 31, 1953.

Attorney(s) appearing for the Case

Albert Philipson, Esq., 1001 15th Street, Washington, D. C., for the petitioner. Mark Townsend, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $4,551.34 in the income tax of the petitioner for 1948. The issues for decision are whether the Commissioner erred in disallowing deductions for an alleged bad debt and for court costs in attempting to collect it. The facts have been submitted by a stipulation.

The petitioner filed his individual return for 1948 with the collector of internal revenue for the District of...

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