Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated December 4, 1979 respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $7,102.34. After concessions, the issues for decision are (1) whether petitioners are entitled to a bad debt deduction in the amount of $25,000 for the taxable year 1975; and (2) whether petitioners are entitled to a medical expense deduction...
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