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KARP v. COMMISSIONER

Docket No. 6043-71.

32 T.C.M. 867 (1973)

T.C. Memo. 1973-184

Harold Karp and Sylvia R. Karp v. Commissioner.

United States Tax Court.

Filed August 20, 1973.

Attorney(s) appearing for the Case

Harold Karp, pro se, 1517 William-Oliver Bldg., Atlanta, Ga. Thurmond E. Shaw, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income taxes in the amounts of $1,617.15 and $559.20 for 1966 and 1967, respectively. The sole issue for decision is whether petitioners may deduct, as business bad debts under section 166(a),1 as nonbusiness bad debts under section 166(d), or as worthless securities under section 165(g), the amounts paid by petitioner...

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