T.C. Memo. 2008-14 UNITED STATES TAX COURT DOUGLAS BYNUM, JR. AND SHIRLEY A. BYNUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12010-06. Filed January 28, 2008. Douglas Bynum and Shirley A. Bynum, pro sese. Susan M. Fenner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: The issues for decision are whether petitioners are entitled to the business bad debt deductions claimed on their 2000 and 2001 joint tax returns and whetherPage: 1 2 3 4 5 6 NextLast modified: March 27, 2008