Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined a deficiency in the income tax of petitioners for the taxable year 1955 in the amount of $159.97. The issue presented is whether the respondent erred in disallowing a loss carryover from the taxable year 1954.
Findings of Fact
The stipulated facts are found.
Petitioners are husband and wife, residing in Madison, Wisconsin, who filed their joint...
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