A deficiency in income tax for the year 1958 in the amount of $340.51 is in controversy. The sole question is whether the confiscation of petitioner's automobile by officials in the East German Zone gave rise to a deductible loss.
FINDINGS OF FACT.
Petitioner filed his 1958 Federal income tax return with the district director of internal revenue, Newark, New Jersey.
In this return petitioner furnished the following explanation for a claimed $1,200...
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