Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in petitioners' income tax of $2,079.93, $1,391.99, $395.91 and $86.24, respectively, for the years 1961 through 1964. The deficiencies for the years 1961, 1962 and 1963 result from the allowance of a tentative carryback adjustment from 1964.
The sole issue presented for our determination is whether a $25,005.34 loss sustained by petitioners in 1964 when they sold stock...
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