1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 1 (1981)
 

TOLZMAN v. COMMISSIONER

Docket No. 4668-78.

43 T.C.M. 1 (1981)

T.C. Memo. 1981-689

Alfred H. Tolzman and Mildred B. Tolzman v. Commissioner.

United States Tax Court.

Filed December 2, 1981.

Attorney(s) appearing for the Case

John H. Hessey IV, 1311 Fidelity Bldg., Baltimore, Md., for the petitioners. Robert A. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1974 in the amount of $6,159. The issues presented for decision are: (1) Whether petitioners are entitled to a business bad debt deduction under section 166(a)(1)1 for amounts paid as guarantors of corporate notes, (2) whether petitioners are entitled to a deduction under either section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases