Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined a deficiency of $192.58 in the income tax of the petitioners for 1948. The only issue presented is the correctness of the respondent's disallowance of a deduction of $1,172.16 taken as a fire loss.
Findings of Fact
The petitioners are husband and wife and filed their joint income tax return for 1948 with the collector for the district of Nebraska.
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