The Commissioner determined a deficiency of $2,374.55 in petitioner's income and victory taxes for 1943 and the unforgiven part of such taxes for 1942 by the disallowance of deductions claimed as losses on the abandonment and sale of real estate and as office and medical expenses. Petitioner assails the determination, contending that the sale and abandonment of real estate involved noncapital assets, so that the losses are deductible in full, and that he required and used...
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