- 11 - Claimed Nonbusiness Bad Debts of Ms. Parra, Ms. Parra and/or Mr. Parra, and Mr. Ridgway Ms. Parra On May 19, 1989, petitioner gave Linda Parra (Ms. Parra), Mr. Parra's wife, a check for $500 (Ms. Parra's check). The check stub for that check included the following handwritten notation: "Linda will repay at the rate of $50.00 per week starting 27 May 1989". Ms. Parra did not repay petitioner the amount of Ms. Parra's check. Ms. Parra and/or Mr. Parra One or more individuals associated with Agape whose identity is not disclosed in the record asked petitioner to pay during 1988 and 1989 that portion of the premium under a group health insurance policy maintained by Agape that was attributable to health coverage for Ms. Parra and/or Mr. Parra and their daughter (insurance payment). Petitioner made one insurance payment during 1988 and two such payments during 1989.7 Neither Ms. Parra and/or Mr. Parra nor their daughter repaid petitioner the amounts of those insurance payments. 7 The record does not disclose the amounts of those insurance payments during 1988 and 1989.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011