BENTLEY v. COMMISSIONER

Docket No. 26112-93.

69 T.C.M. 2303 (1995)

T.C. Memo. 1995-144

Brett K. and Ann M. Bentley v. Commissioner.

United States Tax Court.

Filed April 4, 1995.


Attorney(s) appearing for the Case

Ann M. Bentley, pro se.

Barbara E. Horan, for the respondent.


Memorandum Opinion

DEAN, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $1,181 in petitioners' 1991 Federal income tax.

The issues for decision are: (1) Whether petitioners are entitled to an earned income credit under section 32, and (2) whether petitioners are entitled to a bad debt deduction in...

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