Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $6,361.84 in the income tax of Morris H. Cone for the calendar year 1949. The only issue for decision is whether a bad debt deduction was the result of a business debt deductible under section 23(k)(1).
Findings of Fact
Morris H. Cone, whose estate is the petitioner herein, died on November 27, 1949. His individual income tax return for the period January 1 through...
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