Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax of $987.40 for the taxable year 1956. The principal issue is whether the petitioner is entitled to a bad debt deduction of $3,431. Another issue is whether petitioner is entitled to a personal exemption of $600 for his wife or whether he is entitled to use rates applicable to a head of a household.
Findings of Fact
The petitioner...
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