OPINION
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1960 in the amount of $3,703. The petitioners having conceded one issue, the only remaining issue is whether a loss sustained as a result of the destruction, by a severe snowstorm, of boxwood bushes located on petitioners' residential property, is deductible under section 165(c)(3) of the Internal Revenue Code of 1954 as an ordinary loss, as claimed by...
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