Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $1,189 in petitioners' Federal income tax for 1975. After concessions by the parties, the sole issue remaining for our decision is whether petitioners are entitled to a casualty loss deduction under section 165(c)
Findings of Fact
Some of the facts have been stipulated and are found accordingly...
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