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BARNES v. COMMISSIONER

Docket No. 7406-81.

46 T.C.M. 686 (1983)

T.C. Memo. 1983-396

Francis E. Barnes and Gloria Barnes v. Commissioner.

United States Tax Court.

Filed July 11, 1983.

Attorney(s) appearing for the Case

Steven E. Hillman, 199 South Fifth St., Columbus, Ohio, for the petitioners. Larry L. Nameroff, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies of $32,361 and $176 in petitioners' 1976 and 1977 Federal income tax and imposed an addition to tax under section 6653(a)1 of $1,618 for 1976. After concessions,2 the issue for decision is whether petitioner is entitled to a claimed business bad debt deduction for 1976.

Findings of Fact

Some...

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