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MERIT TANK AND BODY, INC. v. COMMISSIONER

Docket No. 8380-78.

40 T.C.M. 368 (1980)

T.C. Memo. 1980-175

Merit Tank and Body, Inc. v. Commissioner.

United States Tax Court.

Filed May 19, 1980.

Attorney(s) appearing for the Case

David Loyal Jones, for the petitioner. Joyce Elaine Britt, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $10,182 in petitioner's Federal corporation income tax for the year 1974. The only issue for decision is whether petitioner is entitled to a bad debt deduction under section 1661 in the amount of $26,982.58.

Findings of Fact

Some of the facts were stipulated and are found accordingly. The stipulation of facts, together...

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