Memorandum Opinion
PARR, Judge:
Respondent determined a deficiency in petitioner's income tax for 1983 in the amount of $4,896.00.
After concessions, the issues remaining for trial are: (1) whether petitioner is entitled to deduct $950 as legal fees; and (2) whether petitioner is entitled to deduct $9,750 as a business bad debt.
Petitioner resided in Concord, Calif., when he filed his petition.
In September...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.