Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
This case involves a deficiency in income tax for the calendar year 1943 in the amount of $865.75. The year 1942 also is involved in the computation of the deficiency pursuant to the Current Tax Payment Act of 1943.
Two issues are presented: (1) whether the petitioner is entitled to deduct from gross income for 1942 the sum of $4,000 on account of an alleged debt which is claimed to have become...
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