Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioners' income tax liability for the years 1961 and 1963 in the amounts of $300 and $220, respectively.
That part of the deficiency determined for 1961 which is herein at issue resulted from respondent's disallowance of a deduction of $1,000 of a net long-term capital loss of $4,158.33, claimed on their amended return for that...
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