HOYT, Judge:
This case involves the determination by the Commissioner of a deficiency in the income tax of the petitioners in the amount of $716.19 for the calendar year 1961. The Commissioner made the following adjustments in recomputing the petitioners' tax for the year in question:
(a) The disallowance of $4,513.75 of a claimed casualty loss deduction totaling $5,083.75.
(b) The disallowance of a deduction for club dues in the amount of ...
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