These proceedings, duly consolidated, involve the redetermination of income tax deficiencies for the year 1939 in the following amounts: Docket No. 110034, $438.04; Docket No. 111589, $1,860.37. In Docket No. 110034, the petitioners allege an overpayment in the amount of $3.51.
The single question for decision is whether the petitioners are entitled to deductions for the full amounts of certain worthless promissory notes owing to them, or whether only a percentage...
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