GERTZ v. COMMISSIONER

Docket No. 307-73.

64 T.C. 598 (1975)

ROBERT L. GERTZ AND J. KAY GERTZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 21, 1975.


Attorney(s) appearing for the Case

Robert L. Gertz, pro se.

Willard N. Timm, Jr., for the respondent.


IRWIN, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1969 in the amount of $1,209.87. Various concessions having been made, the only issue remaining for our determination is whether respondent erred in disallowing a claimed bad debt deduction for wages which were never paid.

FINDINGS OF FACT

Some of the facts have been stipulated and these facts are found accordingly.

Petitioners are husband...

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