Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Petitioner contests respondent's disallowance of a claimed deduction of $395 representing the value of a watch, an oil portrait of petitioner, and articles of clothing lost by theft. The amount of $125 claimed for the watch was abandoned at the hearing.
[The Facts]
Petitioner, a resident of New York, New York, filed his income tax return for 1945 with the collector of internal...
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