The Commissioner determined a deficiency in income tax for the year 1945 in the amount of $754.98. The question to be decided is whether petitioner is entitled to a loss deduction in 1945 under section 23 (e) of the Internal Revenue Code of 1939 by reason of alleged confiscation in 1945 by the Government of Yugoslavia of stock in a corporation organized under the laws of Yugoslavia. The petitioner claims that income tax for 1945 has been overpaid. The petitioner concedes...
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