Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined a deficiency in petitioner's income tax for the year 1956 in the amount of $692.90.
The sole issues for decision are whether respondent erred in disallowing the deduction of certain business expenses and the deduction of a bad debt.
Findings of Fact
Petitioner is an individual who resides at Los Angeles, California. He filed his 1956 income tax return...
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