Hubble v. Commissioner
United States Tax Court
Held, petitioners failed to prove that a debt became wholly worthless in 1974 and petitioners were not entitled to a bad debt deduction under sec. 166(a)(1), I.R.C. 1954, for 1974.
1Opinion of the Court
JOHN HUBBLE and NANCY HUBBLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hubble v. Commissioner
Docket No. 1009-78.
United States Tax Court
T.C. Memo 1981-625; 1981 Tax Ct. Memo LEXIS 120; 42 T.C.M. (CCH) 1537; T.C.M. (RIA) 81625;
October 26, 1981.
Held, petitioners failed to prove that a debt became wholly worthless in 1974 and petitioners were not entitled to a bad debt deduction under sec. 166(a)(1), I.R.C. 1954, for 1974.
J. Fred Cohen, for the petitioners.
Daniel J. Wiles, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: Respondent determined a…
2Cases cited18 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
- Riss v. CommissionerUnited States Tax Court · 1971
- Dallmeyer v. CommissionerUnited States Tax Court · 1950
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