Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined deficiencies in petitioners' 1979 and 1980 Federal income taxes in the amounts of $3,253.80 and $5,587.00, respectively.
The issue for decision is whether petitioners are entitled to a business or nonbusiness bad debt deduction.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto are incorporated...
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