Petitioner contests respondent's adjustment disallowing a deduction for loss by theft, accounting for a deficiency of $1,800.16 in income tax for 1945.
FINDINGS OF FACT.
Petitioner, a resident of Greenwich, Connecticut, filed her Federal income tax return for 1945 with the collector of internal revenue for the district of Connecticut.
On January 21, 1945, petitioner owned a diamond brooch having a fair market value of $2,400. The brooch was about...
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