Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The Commissioner determined a deficiency of $6,904.01 in petitioner's individual income tax for the calendar year 1944. The sole issue is whether respondent erred in determining that petitioner was not entitled in the year 1944 to deduct a casualty loss for a ship where the shipwreck occasioning the loss occurred in 1943.
Findings of Fact
Petitioner, a resident of Miami Beach, Florida...
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