We had a customer that owed us for 2 months of mowing. He always paid us by check, but the last time we mowed that lawn, he walked out and gave us cash for 1 month and the next day he commited suicide. We were able to deduct that as a loss off of our income for that year. Talk to your tax person about this, since it doesn't look good for you to get your money from this guy.
<img src="http://www.elmlawnsite.com/images/bannerpic.jpg" border="0" alt="ELMLawnsite">
^One of the lawns we mow