Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in petitioner's income tax of $1,117.72 for the year 1941. The deficiency is due to two adjustments in petitioner's income as reported on her return for the year 1941. The only one of these adjustments which is contested is "(b) Adjustment re sale of real estate $366.04." This adjustment is explained in the deficiency notice as follows:
(b) It is held that the loss from...
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