The Commissioner determined a deficiency in petitioner's income tax for the year 1944 in the amount of $19,820.78. The only issue raised by petitioner is the correctness of respondent's disallowance of partial bad debt deductions totaling $35,798.54 claimed by petitioner in his 1944 tax return. We must determine whether petitioner was entitled to either partial bad debt deductions under section 23 (k)
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