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BRIANT v. COMMISSIONER

Docket No 10994-80.

44 T.C.M. 472 (1982)

T.C. Memo. 1982-397

Robert Briant and Virginia Woods Briant v. Commissioner.

United States Tax Court.

Filed July 19, 1982.

Attorney(s) appearing for the Case

Virginia Woods Briant, pro se, Vancouver, Canada. Milton J. Carter, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $594.10 in petitioners' 1976 Federal income tax. The issues are (1) whether petitioners are subject to self-employment tax and (2) whether petitioners are entitled to a bad debt deduction for 1976.

Findings of Fact

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

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