Robert R. Plante and Mary B. Plante - Page 17

                                       - 17 -                                         

               Because petitioners are not entitled to a bad debt deduction           
          for the year 1991, it follows, and we hold, that petitioners are            
          not entitled to the net operating loss carryover deduction here             
          in dispute.                                                                 
               To reflect the foregoing,                                              
                                                  Decision will be                    
                                             entered for respondent.                  

































Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  

Last modified: May 25, 2011