The respondent determined a deficiency of $4,375.98 in petitioner's income tax for 1941. Petitioner claims an overpayment.
A preliminary question arises as to whether the deficiency notice was timely mailed. On the merits, the question is whether petitioner sustained deductible losses upon the sale in the taxable year of certain real property inherited from his mother and, if so, in what amounts.
FINDINGS OF FACT.
The petitioner is a resident of...
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