Memorandum
STERNHAGEN, Judge:
An income tax deficiency of $14,846.04 for the fiscal year ended March 31, 1941, resulted from the disallowance of a deduction of a long-term capital loss. In his brief, filed since the trial, the Commissioner "now agrees that there is no deficiency in income" tax for the taxable year ended March 31, 1941, and that "since the respondent now agrees that there is no deficiency in income tax due from this petitioner, it is not...
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