Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income tax against petitioners for the years 1953 and 1954 in the respective amounts of $737.42 and $1,080.95. By reason of concessions made by petitioner Frank P. Kendall at the trial of this case the only issue remaining in the case relates to a casualty loss deduction taken by petitioners in their income tax return for the year 1953 in the sum of $1,045 (which said petitioner
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