Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in income tax for the year 1946 in the amount of $2,930.22. By amended answer, the respondent asks for an increase in the deficiency to the amount of $3,335.63.
The contested issues are:
(1) Whether the capital stock of the United States Savings Bank, Washington, D. C., owned by petitioner, became worthless during the taxable year 1946.
(2...
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