United States Tax Court.
Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1977 in the amount of $953. The only issue presented for our decision is whether the loss of ornamental plants and shrubs caused by a severe drought is a deductible casualty loss within the meaning of section 165(c)(3).
Findings of Fact
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