Vaughters v. Commissioner

OENIA C. VAUGHTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Vaughters v. Commissioner

Docket No. 44938-86.

United States Tax Court

T.C. Memo 1988-276; 1988 Tax Ct. Memo LEXIS 310; 55 T.C.M. (CCH) 1150; T.C.M. (RIA) 88276;

June 27, 1988

Oenia C. Vaughters, pro se

Susan S. Canavello, for the respondent.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined a deficiency in income tax for 1982 in the amount of $ 9.819.53. The sole issue is whether petitioner is allowed to deduct $ 101,619, either as a business bad debt or a farming loss during 1982.

FINDINGS OF…