Memorandum Opinion
RICE, Judge:
This proceeding involves deficiencies in income tax in the amount of $236.60 for the year 1950 and $29.86 for 1951.
The only issue is whether stock which the petitioners owned became worthless in 1950 so as to entitle them to a capital loss deduction in that year and a carry-over of the balance of such loss to the year 1951.
All of the facts were stipulated, are so found, and are incorporated herein by this...
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