United States Tax Court.
Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax of the petitioner for the taxable year 1952 in the amount of $688.71.
The sole contested issue is whether petitioner is entitled to a deduction of the amount of $7,267 in 1952 as a business or a nonbusiness bad debt.
[Findings of Fact]
Some facts have been stipulated and are found accordingly.
Petitioner is an individual. His 1952...
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