Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency of $606 in petitioners' income tax for the taxable year 1975.
The issues presented by this case are as follows:
(1) Whether petitioners are entitled to a theft loss deduction for work tools stolen in 1975.
(2) Whether petitioners are entitled to deductions for casualty losses in excess of the amounts allowed by respondent; and
(3) Whether...
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