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REED v. COMMISSIONER

Docket No. 3210-70 SC.

30 T.C.M. 321 (1971)

T.C. Memo. 1971-77

Warren G. Reed and Dorothy Reed v. Commissioner.

United States Tax Court.

Filed April 20, 1971.

Attorney(s) appearing for the Case

Warren G. Reed, pro se, 204 W. Pike St., Morrow, Ohio, Donald W. Mosser, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $380.13 in the income tax of petitioners for their taxable year 1966.

The only issue presented is whether petitioners sustained a bad debt loss of $2,271.53 in 1966 under section 166, I. R. C. 1954.1

Findings of Fact

Some of the facts have been stipulated and are so found.

Petitioners are husband and...

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