Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income taxes for the fiscal year ended November 30, 1942, in the amount of $2,325.32 as the result of his disallowance of a claimed deduction for war loss under section 127 of the Internal Revenue Code.
The facts in this proceeding, being all stipulated, are not in dispute. We adopt the stipulation filed as our findings of fact.
Findings of Fact
The petitioner...
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