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HOOGERWERF v. COMMISSIONER

Docket No. 871-74.

35 T.C.M. 811 (1976)

T.C. Memo. 1976-186

James J. and Christiane L.M. Hoogerwerf v. Commissioner.

United States Tax Court.

Filed June 9, 1976.

Attorney(s) appearing for the Case

James J. Hoogerwerf, pro se, 1230 Ocean Blvd., Long Beach, Calif. Melvern Stein, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $3,159.26 deficiency in petitioners' 1970 Federal income tax. The only issue is whether certain advances petitioner made to a closely held corporation which became defunct were deductible as business bad debts under section 166.1

Findings of Fact

Some facts were stipulated and are found accordingly.

Petitioners, husband and...

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