Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding was brought for a redetermination of a deficiency of $2,145.72 in petitioner's income tax for the calendar year 1941.
Respondent has denied petitioner a deduction of $6,900 for that year, which petitioner claims as a loss on discovery of embezzlement in 1941, or, alternatively, as a bad debt deduction. Petitioner has reduced the amount involved to $3,173.68 by crediting against...
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