Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in income taxes for the calendar year 1941 in the amount of $66.95, and a claim for refund, filed by the petitioner, in the amount of $643.29.
The issues involved are: (1) whether petitioner is entitled to a claimed loss deduction of property in Austria, under sections 127 (a) (2) or 23 (e) (3) of the Internal Revenue Code; and (2) whether petitioner is entitled...
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