- 14 -
was a business or nonbusiness debt, or whether it was a bona fide
debt. See Roussel v. Commissioner, 37 T.C. at 245.
In reaching our holding, we have considered all arguments
made, and, to the extent not mentioned, we conclude that they are
moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
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