Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income tax for the taxable year 1962 in the amount of $900.91. The deficiency is the result of disallowance of a deduction of a claimed loss from the operation of a joint venture in the amount of $5,530.70. The ultimate question is whether the petitioner is entitled to a deduction for his share of a loss sustained by an alleged joint venture, and the amount of...
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