Dixie Furniture Co. v. Commissioner
United States Tax Court
Held, that the respondent did not err in disallowing as a deduction a portion of the amount of the petitioner's addition to its reserve for bad debts for the taxable year in question.
1Opinion of the Court
Dixie Furniture Company v. Commissioner.
Dixie Furniture Co. v. Commissioner
Docket No. 3081-64.
United States Tax Court
T.C. Memo 1966-278; 1966 Tax Ct. Memo LEXIS 9; 25 T.C.M. (CCH) 1441; T.C.M. (RIA) 66278;
December 28, 1966
Held, that the respondent did not err in disallowing as a deduction a portion of the amount of the petitioner's addition to its reserve for bad debts for the taxable year in question.
W. G. Dinning, Jr., 538 Rightor St., Helena, Ark., for petitioner. Charles G. Barnett, for respondent.
ATKINS
Memorandum Findings of Fact and Opinion
ATKINS, Judge: The respondent determined a…
2Cases cited11 opinions
- Roanoke Vending Exchange, Inc. v. CommissionerUnited States Tax Court · 1963
- C. P. Ford & Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Handelman v. CommissionerUnited States Tax Court · 1961
- S. W. Coe & Co. v. V. Y. Dallman, Collector of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
- Maverick-Clarke Litho Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dixie Furniture Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968