Legal Opinion
Spingarn v. Commissioner
United States Tax Court
Decided July 16, 1948No. Docket No. 12830UnpublishedCited by 2 opinions
Deduction of a bad debt alleged to have become worthless in 1943 disallowed for failure of proof.
1Opinion of the Court
Leopold Spingarn v. Commissioner.
Spingarn v. Commissioner
Docket No. 12830.
United States Tax Court
1948 Tax Ct. Memo LEXIS 136; 7 T.C.M. (CCH) 498; T.C.M. (RIA) 48129;
July 16, 1948
Deduction of a bad debt alleged to have become worthless in 1943 disallowed for failure of proof.
Richard W. Wilson, Esq., 74 Trinity Place, New York, N. Y., for the petitioner. Thomas R. Charshee, Esq., for the respondent.
VAN FOSSAN
Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $20,830.76 in the petitioner's income tax liability for the year 1943. The petitioner claimed an…
2Cases cited2 opinions
- Chipley v. CommissionerUnited States Board of Tax Appeals · 1932
- Houston Lighting & Power Co. v. CommissionerUnited States Board of Tax Appeals · 1936
3Cited by2 opinions
- Loewi v. RyanCourt of Appeals for the Second Circuit · 1956
- Mortimer W. Loewi and Lillian B. Loewi v. Raymond F. Ryan and Rea Forhan Pedrick, Administratrix of William J. Pedrick, Deceased, Mortimer W. Loewi and Lillian B. Loewi v. Denis J. McMahonCourt of Appeals for the Second Circuit · 1956