Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax of $893.86 for the year 1953.
The issues for decision are (1) whether petitioners suffered a loss from theft; (2) whether the Commissioner properly determined that $312 representing the cost of food consumed by petitioners at their Grill was a non-deductible personal expense; and (3) whether the Commissioner properly allowed only $561.63...
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