United States Tax Court.
Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $601 in petitioners' 1971 Federal income tax. Concessions having been made, the sole issue remaining for our decision is whether petitioners are entitled to a casualty loss deduction under section 165 (c) (3)
Findings of Fact
Some of the facts have been stipulated and are so found.
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