Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent has determined a deficiency of $1,469.94 in petitioner's income tax for the calendar year 1945.
Two issues are raised: (1) Whether petitioner was entitled to a deduction of $10,000 claimed as a non-business bad debt in his 1945 return, but now claimed as a loss; and (2) whether petitioner was entitled to deduct $25 for a contribution made to the Sea Isle City Fire Department.
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