Memorandum Opinion
SMITH, Judge:
The petitioner seeks a redetermination of deficiency in income tax for the calendar year 1940 in the amount of $5,137.40. He alleges that the respondent erred in his determination of a deficiency in holding that he made a gain of $353.17 on the sale of Atlas Corporation stock in 1940 and in not holding that he sustained a loss of $32,198.20 on said stock which is deductible to the extent of 50 percent thereof from his 1940...
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