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TYREE v. COMMISSIONER

Docket Nos. 37570, 37571.

12 T.C.M. 582 (1953)

James M. Tyree v. Commissioner. Betty I. Tyree v. Commissioner.

United States Tax Court.

Entered May 26, 1953.

Attorney(s) appearing for the Case

Charles E. Pratt, Esq., and Howell Ward, Esq., for the petitioners. Frank C. Allen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

These proceedings, consolidated for hearing, involve deficiencies in income tax for 1944, $443.57 in Docket No. 37570 and $463.56 in Docket No. 37571. The issue is whether respondent erred in disallowing as a deduction the alleged cost of certain accounts receivable acquired in connection with the dissolution of a partnership.

Findings of Fact

The petitioners, husband and wife, filed...

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