The respondent determined a deficiency of $1,387.61 in petitioner's income tax liability for the year 1945. The issues raised are:
(1) The propriety of the deduction of $2,563.60 as a loss incurred on the sale of a lot claimed by petitioner to be an ordinary loss;
(2) A deduction in the sum of $868.66 for taxes paid on such lot claimed by petitioner, who also claimed the standard deduction; and
(3) A deduction of $2,025.25 as a business debt alleged...
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