Martini v. Commissioner

Harland F. Martini & Sylvia E. Martini v. Commissioner.

Martini v. Commissioner

Docket No. 5233-67.

United States Tax Court

T.C. Memo 1969-196; 1969 Tax Ct. Memo LEXIS 93; 28 T.C.M. (CCH) 1038; T.C.M. (RIA) 69196;

September 29, 1969. Filed.

Harland F. Martini, pro se, Sauk Rapids, Minn., Jay B. Kelly, for the respondebt.

MULRONEY

Memorandum Findings of Fact and Opinion

MULRONEY, Judge: Respondent determined a deficiency in petitioners' income tax for the year 1963 in the amount of $2,843.60. After concessions made by the parties, the issues left are (1) whether petitioners are entitled to a bad debt…