United States Tax Court March 26, 1965, Docket No. 250-64 (Swenson v. Commissioner)

lead-opinion

OPINION

Keen, Judge:

Respondent bas determined a deficiency in the income tax liability of petitioners for the year 1961 in the sum of $191.96 by reason of his disallowance of a nonbusiness bad debt deduction in the amount of $738.70. The alleged bad debt consisted of uncollectible arrearages in child support payments which petitioner M.