Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding is for the redetermination of a deficiency in income tax for the calendar year 1941 in the amount of $4,571.65. The petitioners allege that the respondent erred in the determination of the deficiency by disallowing the deduction from gross income of $14,250 bad debts.
Findings of Fact
The petitioners, husband and wife, are residents of New York City. They filed a joint...
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