United States Tax Court February 17, 1947, Docket No. 7518 (Menefee v. Commissioner)

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United States · · · 17-02-1947

OPINION.

LeMike, Judge:

The question for decision is whether the compromise of the property settlement between the petitioner and her former husband resulted in a deductible loss or gave rise to a bad debt deduction in 1941.

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