By this proceeding petitioner seeks a redetermination of a deficiency in income tax for the calendar year 1943 in the amount of $2,150.19.
Two issues are presented herein: (1) Whether the respondent erred in disallowing a deduction for a bad debt claimed by the petitioner's decedent in 1942 in the amount of $12,756.37, which arose from a transaction between the decedent and his wife; (2) whether respondent is barred by the statute of limitations from assessing and...
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