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MILLER v. COMMISSIONER

Docket No. 9118-98.

80 T.C.M. 152 (2000)

T.C. Memo. 2000-240

Vernon Miller v. Commissioner.

United States Tax Court.

Filed August 4, 2000.

Attorney(s) appearing for the Case

Helen Jennings, for the petitioner. Peter C. Rock, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency of $42,924 in petitioner's Federal income tax for 1993.

We must decide whether petitioner is entitled for 1993 to a business bad debt deduction.1 We hold that he is not.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. Certain other facts were deemed admitted pursuant to either Rule 37...

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