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BOATNER v. COMMISSIONER

Docket No. 15742-95.

74 T.C.M. 342 (1997)

T.C. Memo. 1997-379

Nathan Boatner v. Commissioner.

United States Tax Court.

Filed August 20, 1997.

Attorney(s) appearing for the Case

Nathan Boatner, pro se. Jason M. Silver, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a $14,625 deficiency in petitioner's 1992 Federal income tax. After concessions,1 the issues for decision are: (1) Whether petitioner was entitled to a business bad debt deduction in 1992 for amounts he advanced to his wholly owned corporation, James Trading Co., Inc. (James Trading), during 1991 and 1992; (2) whether petitioner was a "dealer", "trader...

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