FORRESTER, Judge:
The respondent determined a deficiency in petitioners' income tax for the year 1962 in the amount of $1,135.96. The only issue is whether petitioners sustained a deductible loss in 1962 when a final payment was received from the Foreign Claims Settlement Commission as compensation for Czechoslovakian property confiscated in an earlier year.
FINDINGS OF FACT
Some of the facts are stipulated and are so found.
The petitioners...
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