Memorandum Opinion
SMITH, J.:
This proceeding involves a deficiency of $2,967.56 in petitioner's income tax for 1939. The questions for determination are (1) whether petitioner is taxable in 1939 on amounts collected in that year on accounts charged off in its books and deducted in its income tax returns in the prior years 1931 to 1935, inclusive; (2) whether petitioner is taxable in 1939 on amounts received in that year on bonds which it had charged off...
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