Memorandum Opinion
SMITH, J.:
The proceeding is for the redetermination of deficiencies in income tax for 1938 and 1939 of $120.38 and $154.31, respectively.
Petitioner alleges that the respondent erred in the determination of the deficiencies by including in its gross income for 1938 recoveries of bad debts charged off in prior loss years in the amount of $729.58, and in its gross income for 1939 recoveries of bad debts charged off in prior loss...
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