Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1963 in the amount of $22,173.69.
Certain agreements and concessions with respect to several issues have been made by the parties in their stipulation of facts. In addition, respondent has conceded in his original brief that petitioners are entitled to deduct as a business bad debt in 1963 the amount of $23,000 in advances...
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