Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
The respondent determined deficiencies in income tax for the taxable years 1940 and 1941 in the amounts of $15,515.81 and $6,192.89, respectively. The petitioners allege that the respondent erred in disallowing deductions taken as to each year for net long-term capital losses sustained upon sales of certain stock and in disallowing a deduction taken as to 1940 for commissions paid for the collection...
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