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WHITE v. COMMISSIONER

Docket No. 5278-68.

30 T.C.M. 64 (1971)

T.C. Memo. 1971-13

T. Albert White and Clara B. White v. Commissioner.

United States Tax Court.

Filed January 19, 1971.

Attorney(s) appearing for the Case

Charles Odell White, for the petitioners. Robert H. Feldman, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $247.91 in petitioners' 1965 income tax. The only issue for decision is whether petitioners are entitled to a deduction for a wholly worthless bad debt under section 166(a), I. R. C. 1954.

Findings of Fact

The parties have stipulated certain facts which are incorporated herein by this reference.

Petitioners, T. Albert and Clara B. White, are husband and...

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