Memorandum Findings of Fact and Opinion
BRUCE, Judge:
The respondent has determined deficiencies in the income taxes of the petitioner for the calendar years 1945 and 1946 in the amounts of $4,019.19 and $475.69, respectively. The ultimate question to be determined is whether respondent erred in disallowing, as a deduction for the calendar year 1945, the sum of $12,910.20 claimed as a bad debt loss arising out of advances previously made by petitioner to...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.