Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves an income tax deficiency for the year 1941 in the amount of $10,992.91. Petitioner claims overpayment in the amount of $1,803.52. The issue is whether petitioner is entitled to a war loss deduction under section 127 of the Internal Revenue Code.
Findings of Fact
Petitioner is an individual residing in New York City. His income tax return for the period involved...
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