Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in income and victory tax for the period January 1, 1943 to February 8, 1943 in the amount of $9,372.72. The sole issue is whether petitioner's decedent is entitled to a bad debt deduction in the year 1942 of the amount of $11,656.41. The case was submitted upon a stipulation of facts, documentary proof and oral testimony. The facts as stipulated are so found. Other...
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