Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency in the petitioner's 1964 income tax in the amount of $386.40; the petitioner claims an overpayment of such tax in the amount of $578.48. The issue for decision is whether casualty losses incurred by the petitioner in 1967, with respect to a prototype organ he was developing and certain manuscripts he had written, resulted in a net operating loss for such year which...
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