Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1954 in the amount of $414.79.
The issues are: (1) Whether the respondent erred in disallowing $1,500 claimed by petitioners as an embezzlement loss; and (2) whether the respondent erred in disallowing $445 claimed by petitioners as a deduction for legal fees paid during the year 1954.
Findings of Fact
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