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MERANTE v. COMMISSIONER

Docket No. 17218-93.

70 T.C.M. 1143 (1995)

T.C. Memo. 1995-522

Douglas V. and Magdalene Merante v. Commissioner.

United States Tax Court.

Filed November 1, 1995.

Attorney(s) appearing for the Case

Douglas V. Merante, pro se. Allison Rodgers, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency in petitioners' Federal income tax for 1990 in the amount of $5,090. The sole issue to be decided is whether petitioner is entitled to any deduction in connection with an alleged business bad debt of $32,722, which respondent disallowed...

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