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BRADEN v. COMMISSIONER

Docket No. 2651-72.

32 T.C.M. 979 (1973)

T.C. Memo. 1973-210

Frank M. Braden and Margaret A. Braden v. Commissioner.

United States Tax Court.

Filed September 20, 1973.

Attorney(s) appearing for the Case

Frank M. Braden, pro se, 2322 Selma Ave., Youngstown, Ohio. J. Edward Friedland, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1969 in the amount of $2,148.03. The only issue is whether petitioners are entitled to a business bad debt deduction for 1969 under section 166(a)1 in lieu of a nonbusiness bad debt deduction allowed by respondent under section 166(d).

Findings of Fact

Frank M. Braden (hereinafter...

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