Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent determined deficiencies in income tax for 1948 and 1950 in the respective amounts of $2,792.94 and $5,211.10. The issues before us are (1) is petitioner entitled to a bad debt deduction of $3,500 in 1948 and $15,041.71 in 1950; and (2) has respondent erred in adding $1,291.56 to petitioner's income as an alleged capital gain for 1950. There is also a medical deduction in issue but this issue...
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