Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for its fiscal year ended June 30, 1973, in the amount of $823.25.
Certain issues raised by the pleadings having been conceded by respondent, the following remain for our decision:
(1) Whether petitioner is entitled to a claimed bad debt deduction in the amount of $840;
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