Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $1,558 in petitioners' income tax for 1976. At issue is whether petitioners are entitled to a deduction for casualty or theft losses.
Findings of Fact
Some of the facts were stipulated and are found accordingly. The stipulation of of facts, together with the exhibits attached thereto, is incorporated herein by this reference.
Petitioners...
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