Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioner's federal income tax for the taxable year 1975 in the amount of $1,873.58. The sole issue determined herein is whether petitioners are entitled to a business bad debt deduction in connection with their loan to a real estate development corporation.
Findings of Fact
Some of the facts have been stipulated by the parties and are found accordingly...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.