Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in the income tax of petitioners in the amounts of $138.75 for 1957 and $2,038.20 for 1958. Petitioners claim an overpayment of $1,831.56 for the year 1957.
The issue for decision is whether petitioners are entitled to deductions of $6,724.26 in 1957 and $4,948.86 in 1958, as Philip Lichstein's distributive share of losses claimed to have been sustained in those years in the operation...
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