Memorandum Opinion
HALL, Judge:
Respondent determined a deficiency in petitioner's 1974 Federal income tax in the amount of $971.88. Because of a concession by petitioner, the sole issue for decision is whether in 1974 petitioner is entitled to a deduction for capital loss carryovers in the amount of $26,100.
Petitioner resided in Cleveland, Ohio, at the time he filed his petition herein. On his 1974 income tax return petitioner claimed a casualty...
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