Memorandum Opinion
SMITH, Judge:
This proceeding is for the redetermination of a deficiency in income tax for the calendar year 1940 of $170.65. The petitioner claims an overpayment in income tax for the calendar year of $103.24. The question in issue is whether the petitioner is entitled to deduct from gross income of 1940 an alleged loss resulting from the sale of petitioner's interest in certain real estate which she and her mother had occupied as a residence...
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