DRENNEN, Judge:
Respondent determined a deficiency of $22,043.76 in petitioners' Federal income tax for 1965, all of which was placed in issue by the petition filed herein. At the time of trial, petitioner Frank M. Byers, Sr. (hereinafter referred to as petitioner), amended his petition to claim an overpayment of Federal income tax for 1965, as a result of his erroneous designation of $29,323.45 as a short-term capital loss on his 1965 return.
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