United States Tax Court.
Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined the following deficiency and additions to tax in the petitioner's income tax for the calendar year 1954 as follows:
Additions to Tax
Sec. 294 Sec. 294
Deficiency (d)(2) (d)(1)(A)
$564.24 $108.34 $167.02
The issues for decision are:
(1) Whether the petitioner is entitled to a business bad debt...
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