Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax of the petitioner Louis Reinheimer (hereinafter referred to as petitioner) for the taxable year 1947 in the amount of $2,962.17 and in the income tax of the petitioner and his wife for the taxable years 1948 and 1949 in the respective amounts of $1,045.16 and $3,401.72. It is conceded that respondent correctly disallowed deductions of bad debt losses claimed for the taxable...
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