Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent has determined a deficiency of $4,954.32 in petitioner's income tax for the calendar year 1944.
The only issue presented is whether respondent erred in determining that a loss in the amount of $12,197.29 sustained on the sale of certain real property constituted a long-term capital loss and not a loss from the sale of property other than a capital asset as claimed on the return...
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