United States Tax Court September 8, 1952, Docket No. 30889. (H. Prigg v. Commissioner)

H. Paul Prigg v. Commissioner. H. Prigg v. Commissioner Docket No. 30889. United States Tax Court 1952 Tax Ct. Memo LEXIS 91; 11 T.C.M. (CCH) 927; T.C.M. (RIA) 52273; September 8, 1952 *91 Held: Petitioner has not proved that certain notes became worthless in 1945. H. Paul Prigg, pro se. James R. Harper, Jr., Esq., for the respondent.