The respondent determined a deficiency in income tax against the petitioners for the year 1945 in the amount of $17,483.48. The question presented is whether petitioners suffered a deductible loss in respect of a house in Vienna, Austria, when it was destroyed by fire in the spring of 1945. Other adjustments made by respondent to petitioners' income are not questioned.
FINDINGS OF FACT.
Petitioners are husband and wife, and residents of Larchmont, New York...
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