FORRESTER, Judge:
The respondent has determined deficiencies in petitioners' income taxes for the years 1960 and 1963 in the respective amounts of $770.68 and $1,964.06. Concessions have been made and certain items in the statutory deficiency notice have not been put into issue so that the only issue remaining for our decision is whether petitioners are entitled to a casualty loss deduction within the meaning of section 165(c)(3) of the Internal Revenue Code...
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