OPINION.
RICE, Judge:
For the year 1946 respondent disallowed a deduction of $3,848.09 as a loss on sale of property and determined a deficiency of $1,641.06 in income tax. The sole issue is whether such a loss constitutes a "family loss" within the meaning of section 24 (b) of the Internal Revenue Code so as to prevent its deduction.
All the facts were stipulated, are so found and are incorporated herein.
J. Henry DeBoer (hereinafter...
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