Maurice E. John, Jr. and Jan E. John - Page 14

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          was a business or nonbusiness debt, or whether it was a bona fide           
          debt.  See Roussel v. Commissioner, 37 T.C. at 245.                         
               In reaching our holding, we have considered all arguments              
          made, and, to the extent not mentioned, we conclude that they are           
          moot, irrelevant, or without merit.                                         
               To reflect the foregoing,                                              


                                                  Decision will be entered            
                                             for respondent.                          
































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