Bowser v. Commissioner

Grover Bowser v. Commissioner.

Bowser v. Commissioner

Docket No. 13578.

United States Tax Court

1948 Tax Ct. Memo LEXIS 127; 7 T.C.M. (CCH) 516; T.C.M. (RIA) 48137;

July 29, 1948

B. A. Earhart, Esq., Hutchinson, Kan., for the petitioner. William B. Springer, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: The Commissioner determined a deficiency of $386.66 in petitioner's income and victory tax for 1943, in part by disallowing a deduction of $700 claimed on account of the worthlessness of a note. The proceeding was submitted upon a stipulation, which we hereby…