The respondent determined income tax deficiencies against the petitioner in the amounts of $129.29, $213.48, and $297 for the calendar years 1943, 1944, and 1945, respectively. The proceedings have been consolidated.
The sole issue is whether the respondent erred in failing to allow a loss claimed by petitioner to have been sustained by him in each year while he was serving as an officer of the United States Army in the European theatre of operations by reason of...
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