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DOUGLAS v. COMMISSIONER

Docket No. 21113-96.

75 T.C.M. 2246 (1998)

T.C. Memo. 1998-165

John H. and Mary E. Douglas v. Commissioner.

United States Tax Court.

Filed May 6, 1998.

Attorney(s) appearing for the Case

John H. Douglas, pro se. Gregory S. Matson, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioners' Federal income taxes for 1992 and 1993 in the amounts of $6,503 and $174, respectively.

After concessions,2 the issues for decision are whether petitioners are entitled to a bad debt deduction...

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