Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in income tax for the year 1943 in the amount of $230.76. The sole issue is whether certain coupon notes became worthless in the taxable year 1942.
Findings of Fact
The case was submitted upon a stipulation of facts, oral testimony and exhibits. The stipulation of facts, so far as pertinent, follows:
1. In the year 1928, Level Club, Inc....
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