Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency in income tax for 1953 of $3,132.30. Certain adjustments have not been contested. The issues remaining for decision are (1) whether the loss incurred from the settlement of an action for failure of delivery of the stock of a corporation was a capital loss resulting from a sale or exchange of a capital asset; and (2) whether the amount of the loss claimed by petitioner...
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