Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $1,116 in petitioners' Federal income taxes for the year 1975. At issue is whether petitioners have sustained a casualty loss with respect to their residence in excess of the amount they received as insurance reimbursement.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto are incorporated...
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