Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding is for the redetermination of deficiencies in income tax, declared value excess profits tax and excess profits tax for the fiscal year ended February 28, 1941, in the respective amounts of $13,208.13, $7,364.58, and $7,407.73. The questions in issue are (1) whether the petitioner is entitled to deduct from gross income a worthless debt in the amount of $45,766.09 and (2) whether the petitioner...
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