Haskell v. Commissioner

C. T. Haskell v. Commissioner. Emma B. Haskell v. Commissioner.

Haskell v. Commissioner

Docket Nos. 112627, 112628.

United States Tax Court

1944 Tax Ct. Memo LEXIS 348; 3 T.C.M. (CCH) 179; T.C.M. (RIA) 44062;

February 28, 1944

C. T. Haskell, pro se, for the petitioner. W. H. Payne, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY Judge: These proceedings involve the redetermination of deficiencies of $531.95 and $348.13 in income taxes of the respective petitioners for the year 1940. The issue is whether the respondent erred in disallowing a bad debt deduction of…