Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in income tax against petitioner for the calendar year 1934 in the amount of $1,779.02. The first issue is whether petitioner is entitled to a bad debt deduction of amounts aggregating $6,445. The second issue is whether petitioner is taxable on $8,578.47 received by him but which he alleged belonged to his brother.
Findings of Fact
Petitioner is a resident of Newton, Middlesex...
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