United States Tax Court.
Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in the income tax of petitioner as follows:
Year Amount 1950.................... $ 148.86 1951.................... 7,976.86 1952.................... 2,599.56
The sole issue is whether respondent erred in disallowing a partial bad debt deduction for the taxable year 1951 in the amount of $35,000...
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