Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined a deficiency in income tax for the year 1941 in the amount of $200.52. The only error alleged is "disallowance by the Commissioner of loss in the sum of $1,648.54 sustained by the taxpayer in 1941, upon the grounds that the loss was sustained during the calendar year 1940." The petition contains the following allegation of fact:
[The Facts]
"The taxpayer sustained a...
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