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DAVIS v. COMMISSIONER

Docket No. 76255.

19 T.C.M. 971 (1960)

T.C. Memo. 1960-184

Erwin W. and Verna C. Davis v. Commissioner.

United States Tax Court.

Filed September 8, 1960.

Attorney(s) appearing for the Case

C. E. Eckerman, Esq., Equitable Building, Denver, Colo., for the petitioners. Emory L. Langdon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $2,626.08 in the income tax of the petitioners for 1956. The only issue is whether the Commissioner erred in denying a deduction of $34,800 claimed as a business bad debt.

Findings of Fact

The petitioners, husband and wife, filed their joint return for 1956 with the director of internal revenue at Wichita, Kansas.

The Erwin Davis Sales Corporation was organized...

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