Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $2,060.04 in the petitioner's income tax liability for the year 1941.
The single issue is whether or not the petitioner is entitled to a deduction of the face value of a note executed by the Nyen Holding Corporation as a bad debt.
Findings of Fact
The petitioner resides in Mount Vernon, New York. He filed his income tax return for the year 1941 with the collector...
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