Wally Findlay Galleries International, Inc. and Subsidiaries - Page 28

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          capital.  The evidence suggests that in this belief they were               
          justified.  We find that petitioners have not proven that the               
          stock of the French subsidiary became worthless during FY 1984.             
          To reflect the foregoing,                                                   


                                                  Decision will be entered            
                                             for respondent.                          












                                                                                     



                                                                                     

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