Memorandum Findings of Fact
MURDOCK, Judge:
The Commissioner determined a deficiency of $2,724.80 in the petitioner's income tax for the calendar year 1941. The only issue for decision is whether a loss was sustained by the petitioner in 1941 on an investment in the Silver Glance Mine.
Findings of Fact
The petitioner is an individual who filed his return for the taxable year with the collector of internal revenue for the third district...
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