Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in petitioners' 1966 Federal income tax in the amount of $593.93. The sole issue for determination is whether or not petitioner is entitled to a business bad debt deduction for a debt that became worthless in 1966.
Findings of Fact
Some of the facts have been stipulated. The stipulation and exhibits attached thereto are incorporated herein...
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