Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined deficiencies in income tax for the taxable years 1952, 1953, and 1954, in the amounts of $1,078.46, $1,128.34, and $507.91, respectively. The questions to be decided are: (1) Whether the petitioner, J. Robert Andrews, is entitled to a deduction of $1,200 in each of the taxable years under section 23(u), 1939 Code, and section 215, 1954 Code. (2) Whether a loss alleged to have...
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