Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income tax for the calendar years 1943, 1944, and 1945 in the amounts of $3,483.17, $12,185.40, and $27,755.79, respectively.
The principal issue with respect to 1943 is whether an indebtedness to petitioner in the amount of $5,347.75 became worthless in 1943.
The principal issue with respect to 1944 and 1945 is whether a partnership agreement executed on August 3, 1943...
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