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HOGUE v. COMMISSIONER

Docket No. 5967-68.

30 T.C.M. 311 (1971)

T.C. Memo. 1971-75

Ross D. Hogue and Mildred M. Hogue v. Commissioner.

United States Tax Court.

Filed April 19, 1971.

Attorney(s) appearing for the Case

George Voss, First Nat'l Bank Bldg., Dodge City, Kan., for the petitioners. G. Phil Harney, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioners' 1964 Federal income tax in the amount of $3,946.36. The issue before us is whether petitioners are entitled to treat the amount of $19,345.83, paid to satisfy the debts of a corporation, as a business bad debt under section 166(a), I. R. C. 1954,1 or whether such amount...

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