Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $3,464 in petitioners' Federal income tax for the taxable year 1978. The sole issue is whether petitioners are entitled to a casualty loss deduction under section 165(c)(3).
For convenience, we have combined our findings of fact and opinion. Some of the facts have been stipulated and are found accordingly.
Petitioners...
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