Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in the Federal income tax of petitioners for 1968 and 1971 in the respective amounts of $17,210.91 and $3,528.00. The issues presented for decision are whether certain losses suffered by petitioners in 1971 resulted from business or nonbusiness bad debts and whether a payment for attorneys' fees was a deductible expense in 1971.
Findings of Fact
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