Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $736.73 in the income tax of the petitioners for the calendar year 1941. The only issue for decision is whether or not he erred in disallowing a deduction of $6,085 which the petitioner claimed as a long-term capital loss.
Findings of Fact
The petitioners, husband and wife, filed a joint income tax return for 1941 with the collector of internal revenue for the first...
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