Memorandum Findings of Fact and Opinion
Respondent determined a deficiency of $11,552.87 in the joint income tax return of Genevieve Dugan De Lucchi and Joseph D. De Lucchi for the year 1951.
The only question presented is whether a loss sustained by petitioner on the sale of a house may be deducted under the provisions of section 23(e) (2), Internal Revenue Code of 1939.
Findings of Fact
Some of the facts are stipulated and are so found...
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