Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
The respondent determined a deficiency of $3,115.04 in petitioner's income tax for 1943. This involved adjustments for the year 1942 as well as 1943, and included the "unforgiven" part of the assessment for 1942. Respondent's amended answer seeks an increase in the deficiency to $5,161.77.
The issues are (1) the amount deductible by petitioner on account of a loss resulting from a fire, and ...
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