JOHN E. MILLER, Chief Judge.
This is an action by plaintiffs-taxpayers, Tom H. Hagan and his wife, Reba Louise Hagan, to recover $3,361.11 paid under protest to the United States on December 30, 1960. In the plaintiffs' 1958 joint federal income tax return they deducted $8,500.00 as a business bad debt. The Commissioner of Internal Revenue did not allow this deduction and assessed a deficiency against the plaintiffs for the year 1958 in the amount of $3,061.66 with...
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