Memorandum Findings of Fact and Opinion
Körner, Judge:
In his notice of deficiency respondent determined a $19,675 deficiency in petitioners' 1982 Federal income tax.
After concessions and the severance of another issue to be decided following a separate trial, the sole issue for decision is how petitioners are entitled to deduct $43,409 that they reported as a business bad debt on their 1982 return. The issue was submitted for decision on fully...
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