FORRESTER, Judge:
The respondent has determined a deficiency of $3,015.38 in the petitioners' income tax for the year 1953. The sole issue is whether the losses suffered from the worthlessness of certain loans made by Max Barish should be treated as business or nonbusiness bad debts.
FINDINGS OF FACT.
Some of the facts have been stipulated and are so found.
Max M. Barish, hereinafter referred to as the petitioner, and Etta Barish,...
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