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DALE v. COMMISSIONER

Docket No. 13000-01.

86 T.C.M. 58 (2003)

T.C. Memo. 2003-204

Dale H. and Edith Littlefield Sundby v. Commissioner.

United States Tax Court.

Filed July 11, 2003.

Attorney(s) appearing for the Case

Dale H. and Edith Littlefield Sundby, pro sese.

Michael S. Hensley, Kevin M. Brown, James A. Nelson, and Jeffrey A. Schlei, for the respondent.

MEMORANDUM OPINION

WELLS, Chief Judge:

Respondent determined a deficiency in petitioners' 1997 Federal income tax of $77,372. The issue to be decided is whether petitioners are entitled to a bad debt deduction of $350,000 which they claimed on Schedule C of their 1997 Federal income tax return.1 All section reference are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and...

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