Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice mailed on November 30, 1982, respondent determined a deficiency of $16,930.59 in petitioners' Federal income tax liability for 1977. After concessions, the only issue remaining for decision is whether petitioners are entitled to a claimed $75,000 bad debt deduction in connection with payments they were required to make under personal guarantees of loans of a closely held corporation...
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