KNIGHT v. COMMISSIONER

Docket No. 979-69-SC.

29 T.C.M. 1 (1970)

T.C. Memo. 1970-1

John R. T. & Martha L. Knight v. Commissioner.

United States Tax Court.

Filed January 5, 1970.


Attorney(s) appearing for the Case

John R. T. Knight, pro se, 10279 Octavia Way, Rancho Cordova, Calif. Richard D. Worsley, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioners' 1966 Federal income tax in the amount of $593.93. The sole issue for determination is whether or not petitioner is entitled to a business bad debt deduction for a debt that became worthless in 1966.

Findings of Fact

Some of the facts have been stipulated. The stipulation and exhibits attached thereto are incorporated herein...

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