Hughes v. Commissioner

Philip C. Hughes and Marie A. Hughes v. Commissioner.

Hughes v. Commissioner

Docket No. 25313.

United States Tax Court

1951 Tax Ct. Memo LEXIS 305; 10 T.C.M. (CCH) 204; T.C.M. (RIA) 51062;

March 7, 1951

Philip C. Hughes, pro se. Joseph F. Rogers, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

This proceeding involves an income tax deficiency of $286.69 for the taxable year 1947.

The issue presented for our decision is whether petitioners are entitled to a deduction of $1,500 in 1947 for a bad debt loss.

Findings of Fact

Petitioners Philip C. Hughes and Marie A. Hughes are…