Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1967 and 1968 in the amounts of $3,041.44 and $1,166.90, respectively.
Some of the issues raised by the pleadings have been conceded by respondent, leaving for our decision the following:
(1) Whether petitioners are entitled to a capital loss carryover...
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