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GREEN v. COMMISSIONER

Docket No. 3120-74.

35 T.C.M. 569 (1976)

T.C. Memo. 1976-127

Bruce V. Green and Genevieve C. Green v. Commissioner.

United States Tax Court.

Filed April 22, 1976.

Attorney(s) appearing for the Case

Bruce V. Green, pro se, 3 Cherrywood Lane, Bloomington, Ill. Steven S. Brown, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $2,291 in petitioners' 1971 income tax. Petitioners have conceded some issues; the only issue for decision is whether a certain business bad debt became worthless and hence deductible under section 1661 in 1971.

Findings of Fact

Some facts were stipulated and are found accordingly.

Petitioners, husband and wife...

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