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RUPPEL v. COMMISSIONER

Docket No. 24822-84.

53 T.C.M. 829 (1987)

T.C. Memo. 1987-248

George Ruppel and Sandra Ruppel v. Commissioner.

United States Tax Court.

Filed May 11, 1987.

Attorney(s) appearing for the Case

John T. Blakely and Bruce H. Bokor, 911 Chestnut St., Clearwater, Fla., for the petitioners. J. Michael Melvin, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax in the amounts and for the years as follows:

Year Ending                    Deficiency

December 31, 1978 ...........  $312,202.76
December 31, 1979 ...........   151,687.00

The issue for decision is whether petitioners are entitled to a claimed deduction for a business bad debt in 1978. The determination of this issue depends on whether Mr...

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