Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1947 in the amount of $8,809.45.
The sole issue is whether petitioner is entitled to a deduction under section 23(e), Internal Revenue Code of 1939 by reason of the confiscation of his property located in Poland.
Findings of Fact
Some of the facts were stipulated and are so found and made a part...
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