Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $1,036.04 in petitioners' income tax for the taxable year 1962. The deficiency involves the single issue of whether petitioners are entitled to a business bad debt loss in the amount of $9,250.75.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
The petitioners, William L. Copley and Joyce Copley, are...
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