Memorandum Findings of Fact and Opinion
This proceeding involves an income tax deficiency of $4,454.60 for 1945. The only question in issue is whether petitioner is entitled to a loss deduction in 1945 of $30,000 representing the value, and cost basis, of a farm located in Eastern Poland which was seized by the Russian Army in 1939. There is no serious dispute as to the evidentiary facts.
Findings of Fact
Petitioner is a citizen of the United States...
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