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AIRD v. COMMISSIONER

Docket No. 9480-75.

36 T.C.M. 379 (1977)

T.C. Memo. 1977-86

James W. Aird and Alma W. Aird v. Commissioner.

United States Tax Court.

Filed March 29, 1977.

Attorney(s) appearing for the Case

James W. Aird, pro se, 3037 Overton Rd., Birmingham, Ala. Thomas R. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency for the taxable year 1972 in the amount of $1,868.68.

The issue remaining for decision is whether petitioners are entitled to a deduction under section 166(a)(1)1 as a business bad debt deduction on account of the worthlessness of an indebtedness in the amount of $8,750.

Findings of Fact

At the time of the filing...

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