BOGER v. COMMISSIONER

Docket No. 94458.

22 T.C.M. 651 (1963)

T.C. Memo. 1963-137

William H. Boger v. Commissioner.

United States Tax Court.

Filed May 21, 1963.


Attorney(s) appearing for the Case

Robert H. Albert, for the petitioner. Dennis J. Fox, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1959 in the amount of $2,101.20. The issues for decision are:

(1) Whether petitioner is entitled to a deduction of $200 in 1959 for a capital loss carryover as a result of corporate stock becoming worthless in 1958;

(2) Whether petitioner is entitled to a business bad debt deduction in the amount of $8,230.50...

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