Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $88.60 in the income tax of the petitioner for 1947. The issue is whether the Commissioner erred in disallowing $455 of the total loss of $1,655 claimed by the petitioner on her return on account of a theft.
Findings of Fact
The petitioner filed her individual income tax return for 1947 with the collector of internal revenue for the district of Florida.
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