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GILBOY v. COMMISSIONER

Docket No. 696-76.

37 T.C.M. 510 (1978)

T.C. Memo. 1978-114

James E. Gilboy and Maxine B. Gilboy v. Commissioner.

United States Tax Court.

Filed March 22, 1978.

Attorney(s) appearing for the Case

James O. Vollmar, for the petitioners. Joseph R. Peters, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1969 in the amount of $19,753.81. The issues for decision are: (1) Whether petitioner1 is entitled to business bad debt deductions under section 1662 in 1972 for advances to Mayville, a corporation in which petitioner was a shareholder. This issue depends...

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