Docket No. 554-64.

25 T.C.M. 568 (1966)

T.C. Memo. 1966-108

J. Julian Bowman and Edith C. Bowman v. Commissioner.

United States Tax Court.

Filed May 25, 1966.

Attorney(s) appearing for the Case

Harry Stickney, 1616 Central Trust Tower, Cincinnati, Ohio, for the petitioners. Rodney G. Haworth, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined a deficiency of $2,265.97 in income taxes of the petitioners for 1960. Petitioners have conceded that a charitable-contribution deduction taken on their 1960 income tax return in the amount of $4,594.55 was improper. Petitioners contend, however, that $3,816.79 of the amount disallowed as a charitable deduction was a properly deductible nonbusiness bad debt in 1960. Thus, the only...

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