Memorandum Findings of Fact and Opinion
This procedure involves redetermination of an income tax deficiency of $832.86 for the taxable year 1943. The issue to be decided is whether the respondent erred in disallowing a claimed deduction for capital net loss of $8,250 for mortgages which are alleged to have become valueless in 1942. Although the deficiency determined is for the year 1943, the disputed loss for the year 1942 is involved by reason of the Current Tax...
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