Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in each of petitioners' income taxes for the calendar year 1958 in the amount of $197.01.
The issue for decision is whether petitioners are entitled to a deduction for a loss suffered on the sale in 1958 of a house previously used by them as a residence. If such a loss is not allowed as a deduction, the amount of medical expenses claimed by petitioners will be...
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