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OCKRANT v. COMMISSIONER

Docket No. 1231-65.

25 T.C.M. 333 (1966)

T.C. Memo. 1966-60

William Ockrant and Babette Ockrant v. Commissioner.

United States Tax Court.

Filed March 22, 1966.

Attorney(s) appearing for the Case

Kenneth R. Hughes, for the petitioners. Rodney G. Haworth, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioners' income tax for 1960 in the amount of $14,586.75. The issues are (1) whether petitioners are entitled to a deduction in 1960 because of the purported worthlessness in that year of certain loans (or, in the alternative, capital advances) made by petitioners to their wholly-owned corporation; and (2) whether petitioners are entitled to a deduction as...

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