Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency of $879 in petitioner's Federal income tax for the year ended December 31, 1972.
Certain issues raised by the pleadings have been conceded by respondent, leaving the following for decision:
(1) Whether petitioner has adequately substantiated an alleged loss in the amount of $5,120 from the operation of a business in Thailand;
(2) whether petitioner...
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