Haebler v. Commissioner

Philip E. Haebler and Elsie R. Haebler v. Commissioner.

Haebler v. Commissioner

Docket No. 9782.

United States Tax Court

1947 Tax Ct. Memo LEXIS 178; 6 T.C.M. (CCH) 660; T.C.M. (RIA) 47161;

June 20, 1947

Held, a debt owing to the petitioner did not become worthless in 1941.

John F. Condon, Jr., Esq., 52 Wall St., New York, N. Y., and Jack M. Evans, Esq., for the petitioners. Neil D. McCarthy, Esq., for the respondent.

ARUNDELL

Memorandum Findings of Fact and Opinion

Petitioners in this proceeding seek a redetermination of an income tax deficiency of $3,926.37 for 1941. The issue is whether they are…