- 16 - have failed to establish that the notes were worthless in 1997. Respondent is sustained on this issue. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing and the concessions of the parties, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Last modified: May 25, 2011