- 14 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011