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OLLER v. COMMISSIONER

Docket No. 442-80.

41 T.C.M. 1115 (1981)

T.C. Memo. 1981-124

Frank G. Oller and Patricia J. Oller v. Commissioner.

United States Tax Court.

Filed March 17, 1981.

Attorney(s) appearing for the Case

Frank G. Oller, pro se, Island Park, Idaho. John Meaney and Jan R. Pierce, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' federal income taxes for 1973 and 1977 of $7,905.00 and $403.50, respectively. The issues are (1) whether advances made to a corporation constitute loans or contributions to capital for purposes of the deduction for bad debts under section 166,1 and (2) whether petitioner Frank G. Oller is liable for self-employment tax in 1977...

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