International Proprietaries, Inc. v. Commissioner
United States Tax Court
Deduction for partially worthless debts disallowed for failure to charge off specific debts.
1Opinion of the Court
International Proprietaries, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
International Proprietaries, Inc. v. Commissioner
Docket No. 26230
United States Tax Court
18 T.C. 133; 1952 U.S. Tax Ct. LEXIS 212;
April 28, 1952, Promulgated
Decision will be entered for the respondent.
Deduction for partially worthless debts disallowed for failure to charge off specific debts.
Richard F. Barrett, Esq., for the petitioner.
William C. W. Haynes, for the respondent.
Arundell, Judge.
ARUNDELL
The respondent has determined a deficiency of $ 1,725 in the petitioner's income tax for the calendar…
2Cases cited6 opinions
- Stranahan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Wilson Bros. & Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1941
- Capital Nat'l Bank v. CommissionerUnited States Tax Court · 1951
- E. Richard Meinig Co. v. CommissionerUnited States Tax Court · 1947
- Malden Trust Co. v. CommissionerCourt of Appeals for the First Circuit · 1940
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