Memorandum Findings of Fact and Opinion
OPPER, Judge:
By this proceeding petitioner challenges respondent's determination of deficiency in income tax for the year 1943 in the amount of $896.46. Petitioner claims an overpayment.
The deficiency results from respondent's disallowance of a loss from theft, claimed by petitioner in the taxable year.
Findings of Fact
Petitioner, an individual, is a resident of New York City, and filed...
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