Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency of $4,520.68 in income tax for the taxable year 1944 arising from respondent's disallowance of a claimed deduction of $10,407.90 for bad business debts.
Some of the facts were stipulated and are so found. The stipulation filed is incorporated herein by reference.
Findings of Fact
The petitioner is an individual residing in Omaha, Nebraska, where he has been actively...
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