Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in income and victory tax for the calendar year 1943 in the amount of $4,158.79. The issues involved are: (1) Whether petitioner is entitled to a net operating loss carry-over from the year 1941 to the years 1942 and 1943; and (2) Whether the respondent erred in allowing petitioner a deduction of the amount of $3,895.59 in
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