Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency of $385.65 in petitioner's income tax for 1934. The only issue presented is whether the respondent erred in disallowing a deduction of $5,500 taken by petitioner as a worthless loan.
Findings of Fact
The petitioner is an individual and his income tax return for 1934 was filed with the Collector of Internal Revenue at Baltimore, Maryland. He is...
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