Garber v. Commissioner

WOODWARD GARBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Garber v. Commissioner

Docket No. 15913-82.

United States Tax Court

T.C. Memo 1984-455; 1984 Tax Ct. Memo LEXIS 214; 48 T.C.M. (CCH) 959; T.C.M. (RIA) 84455;

August 28, 1984.

Thomas W. Roberts and V. Ruth Klette, for the petitioner.

Eugene P. Bogner, for the respondent.

WILES

MEMORANDUM FINDINGS OF FACT AND OPINION

WILES, Judge: Respondent determined an $815 deficiency in petitioner's 1979 Federal income tax. After concessions the sole issue for decision is whether petitioner is entitled to a nonbusiness bad debt loss under…