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REGER v. COMMISSIONER

Docket No. 48481.

15 T.C.M. 473 (1956)

T.C. Memo. 1956-89

John E. Reger and Nedra M. Reger v. Commissioner.

United States Tax Court.

Filed April 17, 1956.

Attorney(s) appearing for the Case

Raymond E. Trafelet, Esq., for the petitioners. Edward L. Newberger, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax against petitioners for the years 1947, 1948 and 1949 in the amounts of $6,767.34, $3,615.86 and $4,222.96, respectively. The question for decision is whether mortgage notes held by petitioners became worthless in 1947, 1948 and 1949 entitling petitioners to a deduction for bad debts in each of those years. Questions relating to a deduction for "Rental...

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