FISHER, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1955 in the amount of $9,865.69.
One of the issues has been conceded. The only issue before us is whether petitioner may deduct a loss incurred during 1955 as a business or nonbusiness bad debt.
FINDINGS OF FACT.
Petitioners, George P. and Bertha R. (Terris) Weddle, are husband and wife and during the taxable year involved herein, 1955...
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