Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against petitioners for the calendar year 1954 in the amount of $172.28. The questions are (1) whether certain claimed bad debt deductions are allowable and (2) whether an uncollected judgment against a real estate agent was deductible.
Findings of Fact
Some of the facts have been stipulated and are found as stipulated.
Petitioners...
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