The respondent determined a deficiency in income tax against the petitioner for the calendar year 1944 in the amount of $5,522.03. Of the adjustments made by the respondent in determining this deficiency petitioner alleges that he erred (1) in reducing the basis of a certain parcel of real property which petitioner sold in the taxable year which adjustment resulted in a gain rather than a loss as reported, and (2) in disallowing in full an amount which petitioner claimed...
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