Memorandum Findings of Fact and Opinion
OPPER, Judge:
Petitioners seek redetermination of a deficiency in income tax of $9,606.32 for 1945. The sole issue involved is the deductibility of the loss, if any, sustained by petitioners upon the sale of property which they had once occupied as a residence.
Findings of Fact
Petitioners are residents of Rockledge, Florida, and filed a joint return for 1945 with the collector for the district of...
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