Memorandum Findings of Fact and Opinion
Respondent determined a deficiency of $1,922.24 in income tax for the year 1948.
Petitioner contends that in the determination of his income for 1948 respondent erred in disallowing a loss resulting from a real estate transaction in that year. The nature of the transaction will appear from our findings of fact. Petitioner claims a refund of tax paid.
Findings of Fact
Petitioner is an individual residing...
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