OPINION.
SMITH, Judge:
The respondent determined a deficiency in petitioner's income tax for 1941 in the amount of $1,458.41. The petitioner alleges that the respondent erred in his determination by disallowing the deduction of $9,722.71 claimed to represent a loss sustained by him on the liquidation of his interest in a joint account which had been operated by him and his mother and his two sisters.
The facts have been stipulated.
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