Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in the petitioner's income tax for the calendar year 1948 in the amount of $686.27. The sole question presented is whether the disappearance of the petitioner's wallet occurred under such circumstances as to entitle him to a deduction for a loss arising from theft, under section 23(e)(3) of the Internal Revenue Code of 1939.
Findings of Fact
The petitioner filed his...
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