Memorandum Opinion
RAUM, Judge:
The Commissioner determined an $88 deficiency in the 1965 income tax of petitioners, husband and wife. They resided in Westwood, Massachusetts, when the petition herein was filed. The husband will hereinafter be referred to as petitioner. The sole issue involves the deductibility of an alleged loss of a bank account in a bank in Leipzig, East Germany.
The evidence discloses that petitioner, a national of Germany, opened...
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