Memorandum Opinion
LEMIRE, Judge:
The Commissioner has determined a deficiency in the petitioner's income tax for 1941 of $15,561.61. All of the deficiency results from the disallowance of a partial bad debt deduction growing out of the sale of a parcel of improved real estate.
The petitioner inherited certain real estate known as premises 129-131 South 22d Street, Philadelphia, Pennsylvania, from her mother, who died in 1925. The property had a...
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