Martin v. Commissioner
United States Tax Court
Deductions -- Bad Debts -- 'Certificate of Indebtedness Issued by a Corporation in Registered Form" -- Section 23 (k) (3). -- Installment investment certificate in a California building and loan association held to be a certificate of indebtedness issued by a corporation in registered form within the meaning of section 23 (k) of the Internal Revenue Code.
1Opinion of the Court
Estate of Clara E. Martin, Deceased, Irving Martin, Sr., and F. A. Eckstrom, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. Irving Martin, Sr., Petitioner, v. Commissioner of Internal Revenue, Respondent. Stockton Daily Record, Petitioner, v. Commissioner of Internal Revenue, Respondent
Martin v. Commissioner
Docket Nos. 8226, 8227, 8228
United States Tax Court
7 T.C. 1081; 1946 U.S. Tax Ct. LEXIS 43;
November 4, 1946, Promulgated
Decision will be entered for the respondent.
Deductions -- Bad Debts -- 'Certificate of Indebtedness Issued by a Corporation in Registered Form"…
2Cases cited3 opinions
- Caulkins v. CommissionerUnited States Tax Court · 1943
- Puelicher v. CommissionerUnited States Tax Court · 1946
- Martin v. CommissionerUnited States Tax Court · 1946