Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax of the petitioner for 1946 in the amount of $994.55. The petitioner assigns as the only error the action of the Commissioner in disallowing a deduction of $1,812.35 for 1946 claimed under section 23 (e) (3) as a loss from a casualty, being damage to a seaside house resulting in 1946 from a hurricane which occurred in 1944.
Findings of Fact
The petitioner...
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