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CLARKSTON v. COMMISSIONER

Docket No. 61237.

17 T.C.M. 446 (1958)

T.C. Memo. 1958-91

J. M. Clarkston and Dora Clarkston v. Commissioner.

United States Tax Court.

Filed May 21, 1958.

Attorney(s) appearing for the Case

Pleaz Wm. Mobley, Esq., Manchester, Ky., for the petitioners. John J. Larkin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in petitioners' income tax of $281.75 and $299.50 for 1952 and 1953, respectively. The issues to be resolved are whether respondent erroneously disallowed (1) deductions for a casualty loss in each year, (2) deductions for bad debts in each year, and (3) part of the claimed deduction for depreciation on tobacco barns for 1953.

Findings of Fact

Petitioners...

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