Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent has determined a deficiency in income tax for the calendar year 1944 in the sum of $1,503.53. This deficiency arises through the action of respondent in his disallowance of a deduction in the sum of $4,419.35 taken by petitioner on his return for that year as representing a loss or a bad debt in that amount. The item of $4,419.35 in question is the amount of a claim for refund made by petitioner...
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