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TANNER v. COMMISSIONER

Docket No. 83893.

21 T.C.M. 646 (1962)

T.C. Memo. 1962-123

Robert R. Tanner and Susan S. Tanner v. Commissioner.

United States Tax Court.

Filed May 23, 1962.

Attorney(s) appearing for the Case

Simon Presant, Esq., for the petitioners. Clarence M. Dunnaville, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1955 in the amount of $254.11.

The sole issue for decision is whether petitioners are entitled to a deduction of a nonbusiness bad debt in the amount of $2,162 in the year 1955.

Findings of Fact

Petitioners, husband and wife now residing in New Philadelphia, Ohio, during the taxable year 1955...

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