Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioner's Federal income tax for the years 1956, 1957, and 1959 in the respective amounts of $1,705.26, $2,516.64, and $2,951.95, and an overassessment for the year 1960 in the amount of $495.18.
The only issue presented for our decision is whether petitioner is entitled to a business bad debt deduction in the amount of $32,723.67 for the year 1959, which would entitle him to...
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