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STUHAAN v. COMMISSIONER

Docket No. 6606-74.

35 T.C.M. 1667 (1976)

T.C. Memo. 1976-367

Morris Stuhaan and Maxine Stuhaan v. Commissioner.

United States Tax Court.

Filed December 2, 1976.

Attorney(s) appearing for the Case

Curtis Darling, 2920 H. St., Bakersfield, Calif. and David B. Day, for the petitioners. Lawrence G. Becker, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $45,281 in petitioners' Federal income tax for 1970. Certain issues having been settled, the only one remaining for decision is whether petitioners are entitled to a bad debt deduction under section 166(f)1 or 166(d) or an expense deduction under section 212 for the repayment in 1970 of certain bank loans the proceeds...

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