Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1959 in the amount of $2,101.20. The issues for decision are:
(1) Whether petitioner is entitled to a deduction of $200 in 1959 for a capital loss carryover as a result of corporate stock becoming worthless in 1958;
(2) Whether petitioner is entitled to a business bad debt deduction in the amount of $8,230.50...
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