Without such a reasonable expectation, there could not be a debtor-creditor relationship.
See Litton Bus. Sys., Inc. v. Commissioner, 61 T.C. 367, 377 (l973); CMA Consol., Inc. v. Commissioner, 89 T.C.M. (CCH) 701, 729-30 (2005); Shaw v. Commissioner, 106 T.C.M. (CCH) 54, 56-57 (2013).
