OPINION.
VAN FOSSAN, Judge:
The respondent determined a deficiency of $932.83 in income tax for the year 1944. Certain issues were conceded by petitioners, leaving for our consideration the question whether petitioners are entitled to a deduction because of a casualty loss by fire.
While petitioners' daughter was a student at Smith College, a fire occurred in the dormitory where she was living, resulting in a loss of jewelry and clothing of...
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