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Accordingly, respondent’s determination is sustained.
Decision will be entered
for respondent.
4(...continued)
going concern, courts often have concluded that its debts are not
worthless for Federal income tax purposes. Roth Steel Tube Co.
v. Commissioner, 620 F.2d 1176, 1182 (6th Cir. 1980), affg. 68
T.C. 213 (1977).
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