Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $6,254.80 deficiency in petitioners' 1972 Federal income tax. After concessions, the two remaining issues are whether petitioners are entitled to a 1972 business bad debt deduction for $31,607.06 paid in 1967 and $84,340 paid in 1972.
Findings of Fact
Some facts have been stipulated and are found accordingly.
Eugene and Frances Miller, husband and wife...
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