Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined a deficiency of $1,421.45 in the petitioner's income tax for the year 1946. The issue presented is the correctness of the respondent's action in determining that the petitioner was not entitled to a deduction for a loss suffered by him as a result of the confiscation by law enforcing officers of his investment in a club selling intoxicating liquor in violation of the laws...
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