Respondent has determined a deficiency in petitioners' income tax for the year 1955 in the amount of $8,112.57. The adjustments giving rise to the deficiency are set forth in the statutory notice as follows:
(a) It is determined that the casualty loss deduction in the amount of $15,000.00 claimed by you on your 1955 return for damage to and destruction of trees and shrubbery on your residential property caused by freezing is excessive and did not in fact exceed $4...
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