Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes of $8,760.30 for 1969 and $4,264.54 for 1970. The issues are: (1) Whether the sale of certain real property by petitioners resulted in ordinary income, short-term capital gain, or long-term capital gain; (2) whether petitioners are entitled to business bad debt deductions in excess of those allowed by respondent; (3) whether certain...
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