The Commissioner determined a deficiency of $218.39 in the income tax of Philip Landau for 1948. The only assignment of error is the action of the Commissioner in failing "to allow a deduction for an ordinary loss, allowable in full, for the year 1948 in the amount of $9,550, rather than a net capital loss in the amount of $288.10, allowed in the statutory notice of deficiency for said year."
FINDINGS OF FACT.
Philip Landau filed his Federal income tax return...
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