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McHENRY v. COMMISSIONER

Docket No. 1610-76.

37 T.C.M. 1254 (1978)

T.C. Memo. 1978-300

James D. McHenry and Christine McHenry v. Commissioner.

United States Tax Court.

Filed August 1, 1978.

Attorney(s) appearing for the Case

James L. Edgar, 423 Skyline East, Tulsa, Okla., for the petitioners. J. Michael Adcock, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes.

  Year                Deficiency

  1970 .............. $4,524.70
  1972 ..............    731.58
  1973 ..............  1,053.08

The sole issue is to what extent, if any, petitioners are entitled to a $65,000 business bad debt claimed in 1973. Respondent's adjustments in 1970 and 1972 occur...

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