HOYT, Judge:
Respondent determined deficiencies in petitioners' income tax for the year 1961 in the amount of $340.25. The parties have reached agreement as to the correct disposition of certain casualty loss and travel expense issues which were raised by the petition. The single issue remaining for decision is whether the purchase by petitioners of a house in Manitowoc, Wis., followed by the sale of a house owned by them in Portland, Oreg., qualifies for treatment...
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