Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's Federal income taxes for the years 1964 and 1965 in the respective amounts of $118.95 and $111.73; however, petitioner is now claiming additional deductions for "capital losses" of $2,800 and $2,300 for those respective years which deductions were claimed for the first time on timely-filed claim for refund forms No. 843.
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