The Commissioner has determined a deficiency in petitioners' income tax for the year 1955 of $4,790.44. The deficiency is due to several adjustments made by the Commissioner to the adjusted gross income (loss) shown on petitioners' return. Only one of these adjustments is now in controversy. That adjustment is: "(d) Short-term capital loss $662.50."
The petitioners assign error as to the foregoing adjustment as follows:
(a) In the taxable year involved the...
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