ROBINSON, Chief Judge.
This is an action to recover income taxes assessed and collected for the calendar year 1950 in the amount of $2,776.05. The issue raised is whether the property of the partnership of which the taxpayer Marjorie C. Walsh was a member was abandoned in 1950 within the meaning of Section 23(e), Title 26 U.S.C.A., Internal Revenue Code of 1939. The taxpayer contends that the loss from abandonment did not occur until, and therefore cannot properly...
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