Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Taxable Deficiency 1980 ............................. $25,967 1981 ............................. 25,913
After concessions, the issues for decision are whether petitioners are entitled to deductions for (1) a bad debt or an...
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.