Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income and victory tax for the taxable year 1943 in the amount of $615.26. The year 1942 is also involved due to the Current Tax Payment Act of 1943. Petitioner claims an overpayment in income tax for the year 1943 in the amount of $909.98. The issues to be decided are (1) whether the petitioner is entitled to deductions for losses under section 23 (e) (2) of the Code for the years...
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