PER CURIAM:
Marcus Melvin appeals the Tax Court's partial disallowance of a deduction for a bad partnership loan. The Tax Court held that Melvin was "at risk" for, and therefore could deduct under 26 U.S.C. § 465, only for his pro rata share of the loan. The court disallowed the deduction of the remaining portion of the loan, even though Melvin was personally liable for the entire amount, because any portion over the pro rata share was recoverable by right of...
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