These proceedings have been consolidated for hearing and disposition. They involve income tax deficiencies for 1943 as follows: Abraham Greenspon, $3,379.85, and Louis Greenspon, $4,825.04.
The year 1942 is also involved in the computation of both deficiencies pursuant to the Current Tax Payment Act of 1943.
The issues concern the deductibility either as bad debts under section 23 (k) of the Internal Revenue Code, or as losses under section 23 (e), of certain...
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