Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the income tax of petitioner in the amount of $193.60 for the calendar year 1949.
The sole issue is whether the petitioner is entitled to a nonbusiness bad debt deduction for the year 1949, in the amount of $1,000, as limited by Section 117(d)(2) of the Internal Revenue Code of 1939.
Findings of Fact
The petitioner, a resident of Kingston, New York, filed...
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