Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined deficiencies in the income taxes of the petitioners for the years 1952 and 1953, in the respective amounts of $12,570.66 and $9,974.80. Petitioners dispute these amounts, and claim an overpayment for the year 1953 in the amount of $681.46.
The issue for decision is whether losses incurred by the principal petitioner, in respect of various payments and advancements which...
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