Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in the income tax of petitioner for the taxable year 1962 in the amount of $179.99. The sole issue to be decided is whether petitioner suffered the casualty loss of a combined wedding and engagement ring in that year.
Findings of Fact
The stipulated facts are so found.
The petitioner Robert M. Loewenstein is an individual who during...
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