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MARTINI v. COMMISSIONER

Docket No. 5233-67.

28 T.C.M. 1038 (1969)

T.C. Memo. 1969-196

Harland F. Martini & Sylvia E. Martini v. Commissioner.

United States Tax Court.

Filed September 29, 1969.

Attorney(s) appearing for the Case

Harland F. Martini, pro se, Sauk Rapids, Minn., Jay B. Kelly, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1963 in the amount of $2,843.60. After concessions made by the parties, the issues left are (1) whether petitioners are entitled to a bad debt deduction pursuant to section 166, I. R. C. of 19541, and (2) whether petitioners should be allowed to revalue their mineral property in 1963 under section...

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