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HARDY v. COMMISSIONER

Docket No. 1356-69SC.

54 T.C. 1194 (1970)

HARRY F. HARDY AND SHIRLEY HARDY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 3, 1970.

Attorney(s) appearing for the Case

Harry F. Hardy, pro se.

Robert T. Hollohan, for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax of $353.50 for taxable year 1965. The only issue for decision is whether petitioners sustained a loss from a nonbusiness bad debt under section 166(d), I.R.C. 1954.1

FINDINGS OF FACT

This case has been submitted under Rule 30. The stipulation and exhibits attached thereto are incorporated...

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