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FINKEL v. COMMISSIONER

Docket No. 75609.

20 T.C.M. 359 (1961)

T.C. Memo. 1961-76

Max and Molly Finkel v. Commissioner.

United States Tax Court.

Filed March 20, 1961.

Attorney(s) appearing for the Case

James T. Waldron, Esq., for the petitioners. Raymond T. Mahon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in the petitioners' income tax for 1956 in the amount of $6,281.10. The issue is whether petitioners are entitled to business bad debt deductions in the amounts of $21,312.27 and $12,216.98 resulting from the purported worthlessness in 1956 of loans made to two corporations over a period of several years.

Findings of Fact

Max and Molly Finkel, husband...

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