Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined deficiencies in the petitioners' income taxes of $59 for the year 1957 and $494 for the year 1958. The only issues for decision are whether a debt owing to the petitioners which became worthless in 1956 is deductible as a business or nonbusiness bad debt and whether this Court may enter a decision with respect to years for which...
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