Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined a deficiency in income tax for 1945 in the amount of $950.18. The only adjustment contested is the disallowance of a deduction for nonbusiness bad debts.
Findings of Fact
Petitioner resides in Miami, Florida. He filed an income tax return for the calendar year 1945 with the collector of internal revenue at Jacksonville, Florida. On the return he claimed the amount...
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