MEISSLER v. COMMISSIONER

Docket No. 15313-79.

44 T.C.M. 1342 (1982)

T.C. Memo. 1982-588

Ivan M. Meissler v. Commissioner.

United States Tax Court.

Filed October 5, 1982.


Attorney(s) appearing for the Case

Anthony Joseph Pope, for the petitioner. Edith E. Siler, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's 1975 income tax of $3,975.04 and an addition to tax of $190.76, under section 6651(a).1 After concessions by the parties,2 the sole issue for decision is whether petitioner is entitled to a bad debt deduction under section 166, and, if so, whether as...

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