Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioner in the amount of $145.91 for the year 1947. The question presented is whether petitioner is entitled to a deduction of $666.60, half as a bad debt and the other half as a business loss.
Findings of Fact
Petitioner is an optometrist. He resides in Ocean Springs, Mississippi, and maintains his office or place...
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