Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioner's federal income tax for the taxable year 1975 in the amount of $1,873.58. The sole issue determined herein is whether petitioners are entitled to a business bad debt deduction in connection with their loan to a real estate development corporation.
Findings of Fact
Some of the facts have been stipulated by the parties and are found accordingly...
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