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WILSON v. COMMISSIONER

Docket No. 81276.

20 T.C.M. 583 (1961)

T.C. Memo. 1961-120

Saul Wilson v. Commissioner.

United States Tax Court.

Filed April 28, 1961.

Attorney(s) appearing for the Case

David L. Weltman, Esq., for the petitioner. Lawrence A. Wright, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the amount of $2,078.90 in petitioner's income tax for 1952. The deficiency resulted from the disallowance by respondent of a deduction in the amount of $12,000 claimed by petitioner with the following explanation: "Loan to Wayside Food Shop, Inc. Corp. dissolved & debt uncollectable in 1952." Respondent, in the notice of deficiency, explained his disallowance...

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