T.C. Memo. 2000-253
UNITED STATES TAX COURT
MADELINE COOK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7592-99. Filed August 10, 2000.
Joseph D. Anroman, for petitioner.
Michael P. Breton, for respondent.
MEMORANDUM OPINION
WELLS, Chief Judge: Respondent determined deficiencies in
petitioner's 1994 and 1995 Federal income taxes in the amounts of
$5,750 and $18,541 respectively.
The issues for decision are: (1) Whether petitioner is
entitled to a $120,800 business bad debt deduction for 1994 (with
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