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GRANGER v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 9551-76.

37 T.C.M. 313 (1978)

T.C. Memo. 1978-62

Theodore A. Granger v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Filed February 21, 1978.

Attorney(s) appearing for the Case

Charles R. Engle, for the petitioner. Ruud L. Duvall, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $3,813.62 in petitioner's Federal income tax for the year 1973. The only issue for decision is whether the petitioner is entitled under section 166 of the Internal Revenue Code of 19541 to a bad debt deduction in 1973 relating to a sale of residential real estate during 1959.

Findings...

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