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TRAUTWEIN v. COMMISSIONER

Docket No. 2978-74.

34 T.C.M. 1131 (1975)

T.C. Memo. 1975-262

Marvin E. Trautwein and E. Margaret Trautwein v. Commissioner.

United States Tax Court.

Filed August 11, 1975.

Attorney(s) appearing for the Case

Marvin E. Trautwein, pro se, 3000 Nash Rd., Minneapolis, Minn. Gerald W. Leland, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent has determined a deficiency in the amount of $232.09 in petitioners' Federal income tax for 1972. The sole issue for decision is whether sums advanced by petitioner Marvin E. Trautwein for the support of his aged aunt and uncle were deductible as a nonbusiness bad debt pursuant to section 166(d),1 or whether such sums were in reality gifts and therefore not...

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