Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner of Internal Revenue determined a deficiency in income tax against the petitioner for the calendar year 1945 in the amount of $8,168.06. The only issue presently in controversy is whether petitioner is entitled to deduct $15,000 alleged to be a loss on the sale of his former home.
Petitioner resides in Garden City, New York, and filed his income tax return for the calendar year...
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