Memorandum Opinion
DISNEY, Judge:
This case involves income tax for the calendar year 1947. Deficiency was determined in the amount of $209. The petitioner asks for a refund of $406.92. The only issue presented is whether the petitioner is entitled to a deduction for loss of a brooch. We make the following findings of fact:
[The Facts]
The petitioner, a resident of Morristown, New Jersey, filed her Federal income tax returns for...
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