Shepherd v. Commissioner

Elizabeth Shepherd v. Commissioner.

Shepherd v. Commissioner

Docket No. 2879.

United States Tax Court

1944 Tax Ct. Memo LEXIS 258; 3 T.C.M. (CCH) 429; T.C.M. (RIA) 44148;

May 10, 1944

Edgar J. Goodrich, Esq., 716 Investment Bldg., Washington, D.C., for the petitioner. E. M. Woolf, Esq., for the respondent.

STERNHAGEN

Findings of Fact and Memorandum

Opinion

The Commissioner determined a deficiency of $436 in income tax for 1941. Petitioner assails the disallowance of a bad debt deduction of $1,915, and in an amended petition claims an increase in the deduction.

Findings of Fact

Petitioner, the owner of a…