Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency of $1,730.93 in the joint income tax return of Stanley G. Paffrath and Thelma Paffrath for the year 1955. The only question presented is whether a loss sustained by petitioners on the sale of a house may be deducted under the provisions of section 165(c)(2), I. R. C. 1954.
Findings of Fact
Some of the facts have been stipulated and are incorporated...
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