Memorandum Findings of Fact and Opinion
HARLAN, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the calendar years 1943, 1944 and 1945, in the respective amounts of $521.87, $201 and $914.61. The question involved is whether a short term capital loss occurring to petitioner in the taxable year 1941 may be carried over to his taxable years 1943, 1944 and 1945.
Findings of Fact
Petitioner is an individual residing...
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