Memorandum Opinion
ARUNDELL, Judge:
This proceeding was initiated as a result of the determination by the respondent of a deficiency in petitioner's income tax for the year 1941 in the amount of $474.82. The deficiency as determined was based on the disallowance of claimed deductions including a stock loss of $3,499.50. No error is assigned as to these items, but the petitioner now claims in this proceeding the right to deduct as a bad debt the sum of $3...
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