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SMITH v. COMMISSIONER

Docket No. 1426-72.

34 T.C.M. 1474 (1975)

T.C. Memo. 1975-339

Ruth Wertheim Smith v. Commissioner.

United States Tax Court.

Filed November 12, 1975.

Attorney(s) appearing for the Case

John E. Scheifly and David L. Case, for the petitioner. Robert G. Martinell, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in the petitioner's Federal income taxes:

    Year                   Deficiency

    1966 ................. $ 2,621.17
    1967 .................  31,170.12
    1968 .................  30,044.75
    1969 .................     486.35

The sole issue in this case is whether respondent correctly disallowed the bad debt deduction...

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