Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies in income taxes determined against petitioners for the years 1949 and 1950 in the amounts of $276.56 and $3,559.24, respectively.
The issues to be decided are: (1) whether a $12,200 loss sustained by petitioner in 1950 was a business or a nonbusiness bad debt; (2) whether unreimbursed expenses incurred in moving to another locality to accept new employment are deductible expenses...
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