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HUBBLE v. COMMISSIONER

Docket No. 1009-78.

42 T.C.M. 1537 (1981)

T.C. Memo. 1981-625

John Hubble and Nancy Hubble v. Commissioner.

United States Tax Court.

Filed October 26, 1981.

Attorney(s) appearing for the Case

J. Fred Cohen, 3701 Old Court Rd., Baltimore, Md., for the petitioners. Daniel J. Wiles, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' 1974 Federal income tax in the amount of $56,119.80. The sole issue for decision is whether petitioners are entitled to a business bad debt deduction under section 166(a)(1)1 for the taxable year 1974.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts and...

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