ARUNDELL, Judge:
Respondent determined deficiencies in income tax for the calendar years 1952, 1953, and 1954 in the amounts of $3,295.25, $6,574.52, and $2,976.35, respectively.
The issues are: (1) Whether petitioner is entitled to a loss deduction in connection with embezzled royalties that were never included by her as income in any Federal income tax return; and (2) whether the amounts of the embezzled royalties that were recovered constitute taxable...
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