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
$10,902.
The sole issue for decision is whether petitioners are
entitled for 1991 to a nonbusiness bad debt deduction under
Page: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011