The respondent has determined a deficiency in income tax against the petitioners for the year 1941 in the amount of $3,325.68. The respondent's determination resulted from his disallowance of certain deductions and the making of certain additions to income. The petitioners contest only the disallowance of a deduction of $2,429.52, claimed as a loss sustained upon the sale of a farm.
FINDINGS OF FACT.
The petitioners are husband and wife, and residents of...
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