Memorandum Findings of Fact and Opinion
The respondent determined a deficiency against the petitioner for the taxable year 1947 in the amount of $190. The question presented for decision is as follows:
Did the respondent err in denying petitioner a deduction in 1947 for a capital loss carry-over from the year 1946 with respect to the sale of certain real property?
Findings of Fact
Petitioner is a resident of Brooklyn, New York. She duly...
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