MARIS, Circuit Judge.
The commissioner of Internal Revenue asks us to reverse a decision of the Tax Court holding that a debt owing to the petitioners' decedent by the Pullenlite Company which became worthless in 1947 was deductible by the petitioners, in computing their decedent's income tax liability for that year, as a debt incurred in the decedent's trade or business under Section 23(k) (1) of the Internal Revenue Code. 26 U.S.C. § 23(k) (1). The question...
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