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BAKER v. COMMISSIONER

Docket No. 38734.

12 T.C.M. 1456 (1953)

Frederick Baker and Marjorie Baker v. Commissioner.

United States Tax Court.

Entered December 31, 1953.

Attorney(s) appearing for the Case

Robert E. Kline, Esq., for the petitioners. Edward L. Cobb, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $4,350.02 in the income tax of the petitioners for 1949. The issues for decision are:

1. The deductibility under section 23 (u) of premiums paid by Frederick on insurance on his life;

2. The deductibility of an alleged farm loss; and

3. Whether a bad debt was a debt and, if a debt, whether it was a business or nonbusiness debt.

Findings of Fact

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