Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency in the income tax of petitioners for the year 1967 in the amount of $522.07. One of the issues raised by petitioners having been settled by agreement of the parties, the sole issue remaining for decision is whether petitioners are entitled, in the year 1967, to a deduction for certain items listed on their return as "bad debts from construction business —...
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