Memorandum Findings of Fact and Opinion
SMITH, Judge:
The respondent has determined a deficiency in petitioner's income tax for 1939 in the amount of $1,802.60. The only question in issue is whether petitioner is entitled to a bad debt deduction of $30,080.78 or some part thereof in 1939.
Findings of Fact
The petitioner is a resident of Sewickley, Pa., and filed his income tax return for the calendar year 1939 with the collector of internal...
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