Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
This proceeding involves a deficiency of $945.46 in income tax for 1948. The sole issue is whether respondent erred in disallowing the amount of $5,788.16 as a deduction for bad debts.
Findings of Fact
The petitioners are husband and wife with their principal residence in Joplin, Missouri. They filed a joint return for the taxable year with the collector of internal revenue for the...
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