Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $10,000.20 in petitioners' 1983 Federal income tax. The issue for determination is whether petitioners are entitled to claim during the year in issue a worthless security deduction of $50,000 with respect to a convertible debenture.
Findings of Fact
Some of the facts in this case are stipulated, and the facts set forth in the stipulation are incorporated...
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