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CAMPBELL v. COMMISSIONER

Docket No. 71240.

19 T.C.M. 207 (1960)

T.C. Memo. 1960-39

Aubrey Campbell and Lois Campbell v. Commissioner.

United States Tax Court.

Filed March 16, 1960.

Attorney(s) appearing for the Case

William A. Rice, Esq., Harlan, Ky., for the petitioners. Bart A. Brown, Jr., Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for 1956 in the amount of $9,167.28.

The only question for decision is whether the Commissioner properly treated a claimed deduction as a nonbusiness bad debt rather than a business bad debt or as a loss deductible under the Internal Revenue Code of 1954, Sec. 165.

All of the facts are stipulated and are so found.

Petitioners, Aubrey and Lois...

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