Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined a deficiency in income tax due from the petitioners for the taxable year ended December 31, 1965 in the amount of $471. The proposed deficiency resulted from the disallowance in part of a loss claimed by petitioners on account of the destruction by fire on February 11, 1965 of a house trailer and its contents. The sole issue relates to the value of the property destroyed.
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