Taxpayers petition for review of a decision of the Tax Court determining a deficiency of $221.00 in taxpayers' income tax for the year 1958. In the hearing below taxpayers asserted two claims: first, that a bad debt deduction of $1,000.00 was improperly denied them, and that, in fact, there was an overpayment of tax in the amount of $351.00; and second, that an overpayment of approximately...
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