For the calendar year 1941 the respondent determined against petitioners, husband and wife, an income tax deficiency in the amount of $9,317.04, all of which is not in controversy, since certain adjustments made by the respondent's deficiency notice are not controverted.
Petitioners assign two errors, namely, (1) respondent's disallowance of a deduction of $930 claimed as bad debts alleged to have become worthless in 1941, and (2) the respondent's inclusion of an...
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