Business vs Non-Business Bad Debts: Dagres vs Commissioner Presents New Variations on an Old Theme

Posted: 3 Nov 2011 Last revised: 25 Jan 2012

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: October 31, 2011

Abstract

In Dagres v. Commissioner, decided in March 2011, the Tax Court considered the distinction between business bad debts and nonbusiness bad debts. This article discusses the particulars of Dagres, which presented some unusual issues, and it describes more generally why the distinction matters to investors and how we are supposed to tell the two categories of debt apart.

Keywords: Dagres v. Commissioner, Tax Court decision, business bad debt, nonbusiness bad debt, investments

JEL Classification: K34

Suggested Citation

Jensen, Erik M., Business vs Non-Business Bad Debts: Dagres vs Commissioner Presents New Variations on an Old Theme (October 31, 2011). Journal Taxation of Investments, Vol, 73, Winter 2012; Case Legal Studies Research Paper No. 2011-28. Available at SSRN: https://ssrn.com/abstract=1952119

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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