Memorandum Findings of Fact and Opinion
Respondent determined a deficiency of $3,935.98 in the income tax of petitioner for the year 1945.
The questions to be decided are whether certain stock and a debt became worthless in 1945, and whether the debt was of a business or a non-business nature.
Findings of Fact
The petitioner, Cyrus C. Miller, is a resident of the city and state of New York. His Federal income tax return for 1945 was filed...
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