Memorandum Opinion
VAN FOSSAN, Judge:
The Commissioner determined a deficiency of $308.23 in petitioner's income tax for 1941, consequent on the disallowance of a deduction for loss due to the worthlessness of certain second mortgage bonds.
[The Facts]
The facts were stipulated in large part substantially as follows:
Petitioner is an individual and duly filed his income tax return for the year 1941 with the collector of internal...
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