BRUCE, Judge:
Respondent determined a deficiency in the income tax of the petitioner for 1965 in the amount of $1,954.33. The only issue presented is whether petitioner is entitled to a capital loss deduction in 1965 on 812 shares of stock which she owned in the Highland Co.
FINDINGS OF FACT
Most of the facts have been stipulated and the stipulation, together with the exhibits attached thereto, is incorporated herein by this reference.
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