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BUGAS v. COMMISSIONER

Docket No. 1593-73.

35 T.C.M. 76 (1976)

T.C. Memo. 1976-21

John S. Bugas and The Estate of Margaret S. Bugas, Deceased, John S. Bugas, Co-Executor v. Commissioner.

United States Tax Court.

Filed January 27, 1976.

Attorney(s) appearing for the Case

Theodore Souris, 1400 Buhl Bldg., Detroit, Mich., for the petitioners. James C. Lynch, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent has determined deficiencies in petitioners' Federal income taxes for the taxable years 1968 and 1969 in the amounts of $9,352 and $30,469, respectively. The sole issue for decision is whether petitioners are entitled to a bad debt deduction under the provisions of section 166(f).1

Findings of Fact

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

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