Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in income tax of $14,593.56 and $104.82 for the years 1945 and 1948, respectively.
The primary issue for decision is whether certain stock became worthless before January 1, 1942, as determined by the Commissioner or in some later year as contended for by the taxpayer. If this issue should be decided for the Commissioner, the taxpayer makes an alternative...
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