Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for 1965 and 1966 in the amounts of $3,811.32 and $1,233.89, respectively. The only issue for decision is whether petitioner Sydney Gould's liability to reimburse Standard Accident Insurance Company for expenditures under a labor and material payment bond accrued as a deductible item in 1965, when a judgment was entered against him, or in some earlier...
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