Memorandum Findings of Fact and Opinion
DISNEY, Judge:
The Commissioner determined a deficiency in income tax of $13,536.25 for the fiscal year ended September 30, 1941. The deficiency is the result of various adjustments made by the Commissioner, only one of which is in controversy, viz., the disallowance of a loss deduction of $87,000 which petitioner claims it sustained on account of certain shares of stock becoming worthless in the taxable year.
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