Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $2,200.85 in the petitioner's income tax for the calendar year 1941. The issues for decision are, (1) whether the petitioner sustained a long-term capital loss of $6,100 in 1941 because 61 shares of stock of the Windber Brewing Corporation which he owned became worthless in that year; (2) whether the corporation owed him a debt of $6,015.98 which became worthless in 1941 (3) whether...
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