HALL, Judge:
Respondent determined a $14,669 deficiency in petitioners' 1974 income tax. The issue for decision is whether the destruction of 22 palm trees caused by a disease known as "lethal yellowing" qualifies as a casualty loss deduction under section 165(c)(3).
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petitioners John A. and Madeline K. Maher, husband and...
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