Memorandum Opinion
HILL, Judge:
The Commissioner determined deficiencies in income tax for the calendar years 1940 and 1941 in the amounts of $26.76 and $3,742.43, respectively.
The issues are whether petitioner sustained a long-term capital loss on the sale of stock in 1941 and whether two debts became worthless either in that year or in 1940.
[The Facts]
Harold S. Denniston, the petitioner, is an individual residing at...
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