DEOISION.
The determination of the Commissioner is approved. The taxpayer failed to prove by satisfactory evidence that the debts sought to be deducted had been ascertained to be worthless in the taxable years involved in this appeal.
DEOISION.
The determination of the Commissioner is approved. The taxpayer failed to prove by satisfactory evidence that the debts sought to be deducted had been ascertained to be worthless in the taxable years involved in this appeal.