Memorandum Findings of Fact and Opinion
OPPER, Judge:
A deficiency in income tax of $206.31 for 1952 is in controversy. The sole issue is whether respondent properly disallowed the deduction of a claimed rental loss in the amount of $1,022.82.
Findings of Fact
Some of the facts have been stipulated and are hereby found accordingly.
Petitioner is an individual with residence at 73 Front Street, Clinton, Massachusetts. She filed an...
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