Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in petitioner's income tax for the year, 1943 of $8,453.03. This deficiency is due to one adjustment made to the net income of $71,866.37 disclosed by the return of petitioner filed for the taxable year. That adjustment was the disallowance of a loss of $10,505.80 claimed by petitioner as a deduction on her income tax return. The Commissioner explained the adjustment in his deficiency...
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