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BERNSTEIN v. COMMISSIONER

Docket No. 31667-86.

57 T.C.M. 1270 (1989)

T.C. Memo. 1989-422

Harvey D. Bernstein and Martha J. Bernstein, Petitioners v. Commissioner.

United States Tax Court.

Filed August 14, 1989.

Attorney(s) appearing for the Case

Gerald H. Lean, 5700 Smith Ave., Baltimore, Md., for the petitioners.

Robert A. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge.

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $23,202 for taxable year 1983.

After concessions, the sole issue for decision is whether petitioners are entitled to business bad debt deductions in the total amount of $89,846 for the taxable year in issue on account of certain payments made by petitioner Harvey D. Bernstein ("petitioner") to or on behalf of...

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