Memorandum Findings of Fact and Opinion
LEMIRE, Judge:
This proceeding involves a deficiency in income tax for the year 1947 in the amount of $409.91.
The issue is the amount deductible on account of a loss resulting from fire.
Findings of Fact
The petitioner was unmarried during the taxable year 1947. She was married in 1948 and her legal name is now Grace Coleman Carter. The petitioner's income tax return for 1947 was filed under...
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