Memorandum Findings of Fact and Opinion
KERN, Judge:
Respondent determined a deficiency in petitioner's income tax liability for the year 1957 in the amount of $1,202.82. This deficiency results from respondent's disallowance of a deduction claimed by petitioner in that year in the amount of $1,174 on account of sick and death benefits paid in 1957 and the disallowance of a net operating loss carryover from the years 1955 and 1956 in the amount of $2,835...
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