Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined deficiencies of $2,291.00 and $2,250.00 in the income tax of petitioners for 1979 and 1980, respectively. After concessions, the following issues remain: (1) the amount, if any, the petitioners are entitled to deduct in 1979 and in 1980 for meals purchased while away from home overnight; (2) whether a nonbusiness bad debt became worthless in 1979; (3) the amount, if any, which...
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