Memorandum Findings of Fact and Opinion
LEECH, Judge:
This controversy involves a deficiency in income tax for the calendar year 1941 in the amount of $1,117.20. The sole issue is, whether petitioner is entitled to a deduction of $2,966.95, or any other amount, for the taxable year on account of an alleged loss or a claimed bad debt as a result of his participation in a land development in Florida.
Findings of Fact
Petitioner is an individual...
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