Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $19,980.54 in income tax due from petitioners for 1976. Petitioners claim an overpayment of $27,409.72 for the same year. After concessions, the issue for our decision is whether petitioners are entitled to a nonbusiness bad debt deduction for
Let's get started
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.
