Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent determined deficiencies in petitioner's income tax for the years 1943 and 1944 in the respective amounts of $7,193.13 and $26,530.29.
The issues before us are (1) is $17,874.10 deductible as a bad debt; (2) is $83,514.53 deductible as a guaranty (indemnity) loss, and (3) if such amounts are deductible, in what year are they deductible?
Findings of Fact
Petitioner...
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