The Commissioner determined a deficiency in income tax for 1952 in the amount of $1,145.81. The question to be decided is whether, for the purpose of computing petitioner's taxable income for 1952, the 1951 Revenue Act amendments to section 117 of the 1939 Code apply to the computation of the amount of the net long-term capital loss for 1947, an unused portion of which is carried over to 1952.
OPINION.
HARRON, Judge:
The petitioner filed her...
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