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OHIO PIKE SAVINGS & LOAN CO. v. COMMISSIONER

Docket No. 649-69.

55 T.C. 388 (1970)

OHIO PIKE SAVINGS AND LOAN COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 2, 1970.

Attorney(s) appearing for the Case

Cedric Vogel, for the petitioner.

Clarence E. Barnes, for the respondent.

The Commissioner determined a deficiency of $241.95 in petitioner's income tax for the calendar year 1964. He disallowed several deductions, including the deduction for additions to bad debt reserves, claimed by the petitioner for the taxable year in issue. These adjustments had the effect of increasing petitioner's taxable income for that year. The only question remaining for decision is whether section 1.593-5(b)(2), Income Tax...

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