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HUTCHINSON v. COMMISSIONER

Docket No. 4071-80.

43 T.C.M. 440 (1982)

T.C. Memo. 1982-45

Charles L. Hutchinson and Alyce R. Hutchinson v. Commissioner.

United States Tax Court.

Filed February 1, 1982.

Attorney(s) appearing for the Case

David S. Meyers and Ronald H. Lasko, 2121 the Superior Bldg., Cleveland, Ohio, for the petitioners. Kristine A. Roth, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

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

  Tax Year Ended         Deficiency

       1972 ............. $ 9,515
       1973 .............  11,262
       1974 .............   3,670
       1975 .............     370

The sole issue for decision is whether a bad debt arising in 1975 out of a loan to petitioners' closely held corporation...

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