1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 22 T.C.M.
  5. 22 T.C.M. 1773 (1963)
 

BARNARD v. COMMISSIONER

Docket No. 1131-62.

22 T.C.M. 1773 (1963)

T.C. Memo. 1963-338

Robert L. Barnard v. Commissioner.

United States Tax Court.

Filed December 27, 1963.

Attorney(s) appearing for the Case

Benjamin Becker, for the petitioner. Frederic S. Kramer, for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

A deficiency in 1959 income tax of $220 has been determined. The issue is whether cash advances made by petitioner (1) constituted an allowable nonbusiness bad debt under section 166(d), I .R. C. 1954, or, if not, (2) constituted a deductible loss under section 165(c), I. R. C. 1954.

Findings of Fact

Petitioner Robert L. Barnard (hereinafter referred to as petitioner) is an individual...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases