Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income taxes for the calendar year 1952 in the sum of $532.30. The point in issue is the proper treatment of a loss from the sale of a farm in 1951.
Findings of Fact
Petitioners filed their income tax return for the year ended December 31, 1952, with the district director of internal revenue at San Francisco, California. During the taxable year petitioner Elton...
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