Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The Commissioner determined a deficiency of $386.66 in petitioner's income and victory tax for 1943, in part by disallowing a deduction of $700 claimed on account of the worthlessness of a note. The proceeding was submitted upon a stipulation, which we hereby incorporate as findings of fact, and from which we find that petitioner, a resident of Hutchinson, Kansas, filed his 1943 income tax return with...
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