T.C. Memo. 2000-240
UNITED STATES TAX COURT
VERNON MILLER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9118-98. Filed August 4, 2000.
Helen Jennings, for petitioner.
Peter C. Rock, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of
$42,924 in petitioner’s Federal income tax for 1993.
We must decide whether petitioner is entitled for 1993 to a
business bad debt deduction.1 We hold that he is not.
1Although there are certain other issues in this case, their
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