IRWIN, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1969 in the amount of $1,209.87. Various concessions having been made, the only issue remaining for our determination is whether respondent erred in disallowing a claimed bad debt deduction for wages which were never paid.
FINDINGS OF FACT
Some of the facts have been stipulated and these facts are found accordingly.
Petitioners are husband...
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