TANNENWALD, Judge:
Respondent determined deficiencies of $438.58, $510.32, $882.07, and $1,416.54 in petitioners' income taxes for the years 1964 through 1967, respectively. The sole issue for our determination is whether petitioners sustained a loss with respect to certain business properties in Cuba subsequent to the time when they became resident aliens of the United States. The parties agree as to the measure of the loss and that petitioners are entitled...
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