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Graves v. Commissioner

Docket No. 7687-02.

87 T.C.M. 1409 (2004)

T.C. Memo. 2004-140

Kenneth W. and Fayetta Graves v. Commissioner.

United States Tax Court.

June 15, 2004.

Attorney(s) appearing for the Case

Kenneth W. and Fayetta Graves, pro sese.

Jack H. Klinghoffer, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Chief Judge:

Respondent determined a $24,921 deficiency in petitioners' 1996 Federal income tax, a $5,818.25 addition to tax under section 6651(a)(1),1 and a $4,865.20 accuracy-related penalty under section 6662. After concessions, the issues remaining for our consideration are: (1) Whether Kenneth W. Graves's (petitioner) bad debt, which arose in the course of his business as an...

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