Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
This proceeding involves a deficiency in income tax for the year 1939 in the amount of $90.90. Petitioner claims that an overpayment in tax has been made.
In the petition it is alleged that respondent erred in determining: (a) that a loss sustained by petitioner in connection with a real estate transaction constituted a capital loss, deductible only in part, instead of an ordinary loss as claimed...
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