Frank A. Walter and Joann R. Walter - Page 1

                                 T.C. Memo. 1996-200                                  

                               UNITED STATES TAX COURT                                

                FRANK A. WALTER AND JOANN R. WALTER, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11519-94.                   Filed April 24, 1996.           

               Frank A. Walter, pro se.                                               
               Gerald W. Douglas, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined a deficiency in                 
          petitioners' Federal income tax for 1991 in the amount of                   
               The sole issue for decision is whether petitioners are                 
          entitled for 1991 to a nonbusiness bad debt deduction under                 

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