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SULLIVAN v. COMMISSIONER

Docket No. 2162-66.

27 T.C.M. 538 (1968)

T.C. Memo. 1968-111

Frederick L. and Catherine V. Sullivan v. Commissioner.

United States Tax Court.

Filed June 11, 1968.

Attorney(s) appearing for the Case

Kenneth F. Kane, CPA, 41 Arlington St., Brockton, Mass., for the petitioners. Robert B. Dugan, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for 1964 in the amount of $558.65.

The sole issue for decision is whether petitioners were entitled to a bad debt deduction in the amount of $1,000 in the taxable year in issue.1

There was no pretrial stipulation of facts in this case.

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