Memorandum Opinion
WITHEY, Judge:
The respondent determined a denciency in petitioner's income tax for 1954 in the amount of $623.83. The deficiency resulted from respondent's disallowance of a deduction claimed by the petitioner for a loss in the amount of $3,081.69. The respondent disallowed the deduction because of a lack of substantiation. At the trial the petitioner appeared but offered no testimony...
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