DAWSON, Judge:
Respondent determined a deficiency of $1,634 in petitioner's Federal income taxes of the year 1965. After concessions by both parties, the only issues for decision are whether petitioners sustained a loss on the disposition of his interest in motel property, and if so, whether the loss is deductible under section 165(c), I.R.C. 1954.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly. William E...
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