Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined a deficiency in income tax for 1982 in the amount of $9,819.53. The sole issue is whether petitioner is allowed to deduct $101,619, either as a business bad debt or a farming loss during 1982.
Findings of Fact
Some of the facts of this case have been stipulated, and the stipulation is incorporated herein. When petitioner, a widow, filed the petition in this case...
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