Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

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At gunpoint, Roger lent $2,000 from the cash register at his hardware store to four large youths who told Roger that they wanted a loan to set up their own business. Not having the phone number of any of the sprightly entrepreneurs, Roger could not recover any of the invested funds. Can Roger claim any deduction with respect to this loan In what tax year