Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the income tax of petitioners in the amount of $649.76 for the calendar year 1950.
The sole issue is whether the petitioners are entitled under Section 23 (e) of the Internal Revenue Code to a deduction of $6,000 in the year 1950, representing a loss alleged to have been sustained in that year as the result of the confiscation by the Czechoslovakian government in the year 1946...
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