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HICKERSON v. COMMISSIONER

Docket No. 47261.

13 T.C.M. 1180 (1954)

T. C. Memo. 1954-237

John M. Hickerson v. Commissioner.

United States Tax Court.

Filed December 29, 1954.

Attorney(s) appearing for the Case

John M. Hickerson, 16 Wayside Lane, Scarsdale, N. Y., pro se. Maurice E. Stark, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $2,829.09 in the petitioner's income tax for 1944. The question for determination is whether the respondent erred in determining that an amount of $29,025.87 composed of advances made to a corporation of which petitioner was president and sole stockholder constituted a nonbusiness bad debt and was deductible as such by petitioner in 1944.

Findings of...

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