Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding was brought for a redetermination of a deficiency in income tax for 1937 in the amount of $3,539.73.
The issue is whether petitioner's loss, connected with a publishing venture, was subject to the capital loss limitation provisions of section 117 (d), Revenue Act of 1936.
Findings of Fact
Petitioner's income tax return for the year 1937 was filed with the collector...
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