United States Tax Court.
Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated January 22, 1981, respondent determined a deficiency in petitioner's Federal income tax for the year 1978 of $318.63. The issue for decision is whether the casualty loss deduction of $1,677 claimed by petitioner in his 1978 return was proper.
Findings of Fact
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