Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined a deficiency in petitioners' income tax for the year 1960 in the amount of $239.80.
The sole question is whether petitioners are entitled to a deduction for a bad debt.
Findings of Fact
Petitioners are husband and wife, residing at 610 West 163rd Street, New York 32, New York. They filed a joint income tax return for 1960 with the district director of...
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