Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency of $1,131.14 in petitioner's income tax for the year 1947. The only adjustment contested by petitioner is respondent's determination that a reported loss of $25,400 represented "* * * a capital loss and/or a non-business bad debt." Some of the facts are stipulated.
Findings of Fact
The stipulated facts are hereby found.
Petitioner, Samuel T...
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