Memorandum Findings of Fact and Opinion
HARLAN, Judge:
The respondent determined a deficiency in the income tax of petitioners in the amount of $392.68 for the calendar year 1944. The sole question is whether or not the petitioners are entitled to a bad debt deduction of $450.
Findings of Fact
The petitioners, husband and wife, reside at East Orange, N. J. They filed a joint return for the taxable year 1944 with the collector of internal...
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