Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By letter dated March 31, 1977 respondent determined a deficiency in income taxes due from petitioners for their taxable year ended December 31, 1974 in the amount of $5,329. The only issue for our decision herein is whether petitioners are entitled to a certain claimed casualty loss deduction in the amount of $30,945.
Findings of Fact
Some of the facts were stipulated. The stipulation...
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