Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $674. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for decision only whether petitioners are entitled to a deduction for a casualty loss resulting from the theft and partial destruction of an automobile registered in the name of their 21-year...
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