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JENNINGS v. COMMISSIONER

Docket No. 54595.

16 T.C.M. 430 (1957)

T.C. Memo. 1957-104

Milton S. Jennings and Ruth B. Jennings v. Commissioner.

United States Tax Court.

Filed June 26, 1957.

Attorney(s) appearing for the Case

Stanley H. Handman, Esq., for the petitioners. Raymond Whiteaker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax for 1948 in the amount of $3,329.70. The only issue presented is whether petitioner is entitled to a business bad debt deduction in 1948 in the amount of $7,998.20 with respect to loans alleged to have been made by petitioner to Hulseberg & Krudener, Inc., a corporation controlled by him and his brother.

Findings...

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