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EDWARDS v. COMMISSIONER

Docket No. 61950.

18 T.C.M. 645 (1959)

T.C. Memo. 1959-150

Matthew Edwards, Sr. v. Commissioner.

United States Tax Court.

Filed July 21, 1959.

Attorney(s) appearing for the Case

H. S. Life, Esq., Iowa Trust & Savings Bank Building, Oskaloosa, Ia., for the petitioner. Emory L. Langdon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined deficiencies in petitioner's income tax for the years 1953 and 1954 in the respective amounts of $220.19 and $244.50.

The only question in the case is whether certain transactions between petitioner and his son-in-law created a debt in favor of petitioner in the amount of $3,635.85 and if so, whether the debt became worthless in the year 1953.

Findings of...

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