Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $2,899 in petitioners' Federal income tax for the year 1977.
The issues for decision are: (1) whether petitioner Eddie M. Carpenter is entitled to claimed casualty losses, totaling $17,062.25, with respect to real property and because of his failure to receive pension benefits in 1977 from the Harding Glass Company and "Black Lung Disease" benefits; (2) whether...
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