Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in income tax against petitioners for the calendar year 1951 in the amount of $547.09. The issues for determination are (1) whether respondent erred in disallowing the sum of $3,150 claimed by petitioners in their 1951 income tax return as "Loss of water supply" as a casualty loss and (2) whether respondent erred in disallowing that amount as a loss from theft...
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