FISHER, Judge:
Respondent determined a deficiency in income tax against petitioners for the taxable year 1955 in the amount of $465.13.
The issues presented for our consideration herein are: Whether petitioners are entitled to deduct a loss resulting from termite damage to their personal residence as a casualty loss within the meaning of section 165(c)(3) of the Code of 1954; whether the loss, if allowed, is deductible for the year 1955; and the amount...
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