Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined a deficiency in income tax due from the petitioners for the taxable year 1968 in the amount of $851.39. The sole issue for our determination is whether petitioners are entitled to a net operating loss carryover deduction of $4,265.30 in the year 1968, resulting from a Cuban expropriation loss incurred in 1962.
Findings of Fact
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