Respondent determined a deficiency in income tax for the year 1941 in the amount of $9,993.75. Petitioner contends that he is entitled to deductions for war losses under subsection (2) and (3) of section 127 of the Internal Revenue Code. He contends that tax for 1941 has been overpaid.
Petitioner's original and amended income tax returns for the year 1941 were filed with the collector for the twenty-third district of Pennsylvania.
FINDING OF FACT.
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