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SUMAN v. COMMISSIONER

Docket No. 657-66.

26 T.C.M. 420 (1967)

T.C. Memo. 1967-84

Elwin L. Suman and Doris M. Suman v. Commissioner.

United States Tax Court.

Filed April 21, 1967.

Attorney(s) appearing for the Case

Elwin L. Suman, pro se, P. O. Box 2, Sierra Madre, Calif. James A. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' income tax for the year 1962 in the amount of $502.60 by disallowing a claimed nonbusiness bad debt deduction of $2,956.42. This claimed bad debt was composed of 11 promissory notes bearing various dates, commencing with December 1, 1947, and ending with August 10, 1958. Petitioners have now conceded that the note dated December 1, 1947, in the...

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