United States Tax Court.
Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1962 in the amount of $168.34.
The only issue is whether the respondent erred in disallowing an alleged "casualty" loss of $561.80 deducted by petitioners on their 1962 joint income tax return.
Findings of Fact
Some of the facts were stipulated and such facts are incorporated herein by reference.
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