Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioners' income tax as follows:
Petitioner Year Deficiency Wallace L. & Doris K. Hirsch 1965 $ 2,934.78 Wallace L. & Ellen F. Hirsch 1966 13,887.87
The sole issue is whether losses in the amount of $54,999 sustained by petitioner Wallace L. Hirsch in connection with the sale of stock and the redemption...
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