Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in petitioners' income tax for the taxable year 1956 in the amount of $6,212.55. The only issues before us are: (1) Whether petitioner is entitled to a worthless bad debt deduction for that year and, if so, whether as a business or non-business debt; and (2) whether income realized by petitioner from the sale of real...
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