The Commissioner has determined a deficiency in petitioner's income tax of $266.21 for the year 1941. The deficiency is due to the disallowance by the Commissioner of a $1,000 loss deduction which petitioner claimed on his income tax return. The disallowance of the loss deduction is explained in the deficiency notice as follows:
The amount of $1,000.00, representing a loss alleged to have been sustained as the result of the disappearance of a valuable dog owned by...
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