Memorandum Opinion
VAN FOSSAN, J.:
The respondent determined a deficiency in petitioner's income tax for 1937 in the amount of $2,160.85. Two questions are presented: (1) The correctness of respondent's action in disallowing a deduction claimed for taxes paid in 1937 and refunded in 1938; and (2) the proper treatment of an alleged loss.
The parties agreed in the following facts:
[The Facts]
The return for the period here...
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