Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent has determined deficiencies in petitioner's Federal income tax for the taxable years 1971 and 1972 in the amounts of $2,076.12 and $181.00 respectively. Petitioner seeks a redetermination of her liability and seeks return of alleged overpayments made by her during those years. The parties have raised two issues for our determination:
1. What amount, if any, of the loss sustained by...
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