Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $18,051.83 in the income and victory tax of the petitioner for 1943. The only issue for decision is whether a loss from the taking of a yacht by the War Shipping Administration was sustained in 1943, as contended by the petitioner, or was sustained in 1942, as held by the Commissioner in determining the deficiency. The facts have been stipulated.
The petitioner filed his...
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