Gleason v. Commissioner

EDGAR H. GLEASON, JR. AND ELIZABETH Q. GLEASON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gleason v. Commissioner

Docket No. 9242-90

United States Tax Court

T.C. Memo 1991-418; 1991 Tax Ct. Memo LEXIS 467; 62 T.C.M. (CCH) 600; T.C.M. (RIA) 91418;

August 26, 1991, Filed

Decision will be entered under Rule 155.

Edgar H. Gleason, pro se.

James F. Prothro and Emile L. Hebert III, for the respondent.

COLVIN, Judge.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

In this case we decide whether petitioner is entitled to a $ 33,000 bad debt deduction and an additional $ 1,074 deduction for…