Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined the following deficiencies in the petitioner's income tax:
Year Deficiency 1945 ........ $210.01 1946 ........ 425.97 1947 ........ 192.66
The only issue presented is whether two partnerships of which the petitioner was a member were entitled to deduct for either 1945 or 1946 certain deductions taken as bad debts in their amended...
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