Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1970 in the amount of $5,083.91.
Other issues having been disposed of by agreement of the parties, the issues remaining for decision are:
(1) Whether the following assets of petitioners became worthless during the year in issue:
(a) A $3,198 note from Children's Movie of the Month;
(b) Stock of Children...
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