TIETJENS, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the taxable year ending December 31, 1962, in the amount of $48,863.10.
Due to the concessions that have been made, the only issue is whether petitioner suffered a casualty loss to its land and, if so, the amount deductible under section 165, I.R.C. 1954.
FINDINGS OF FACT
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