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LINDER v. COMMISSIONER

Docket No. 667-80.

41 T.C.M. 1368 (1981)

T.C. Memo. 1981-205

Joseph and Freddie Linder v. Commissioner.

United States Tax Court.

Filed April 27, 1981.

Attorney(s) appearing for the Case

Alfred B. Katz and Ernest Zied, 1403 First Nat'l Bank Bldg., Cincinnati, Ohio for the petitioners. Robert J. Kastl, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes of $25,948 for 1975 and $4,611 for 1972. The sole issue presented is whether certain debts which became worthless in 19751 were "nonbusiness" debts within the meaning of section 166(d).2

Findings of Fact

Some of the facts have been stipulated and are...

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