nonbusiness debt
Defined in 1 dictionary — Case Law
Definitions from Case Law
United States Supreme Court
a debt other than— (A) a debt created or acquired (as the case may be) in connection with a trade or business of the taxpayer; or (B) a debt the loss from the worthlessness of which is incurred in the taxpayer's trade or business.
Defined by the Supreme Court in United States v. Generes H, 405 U.S. 93 (1972).