United States Tax Court.
Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency of $422.81 in income tax of petitioners for the calendar year 1943.
The question presented is whether petitioners were entitled to deduct under section 23(k), Internal Revenue Code of 1939, amounts claimed to be bad debts in 1942.
Findings of Fact
Certain facts were stipulated by the parties and are hereby found...
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