Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $31,470.87 in the petitioners' Federal income tax for 1974. After a concession by the petitioners, the issue for decision is whether the petitioners sustained a deductible casualty loss during 1974 as a result of soil slippage in their backyard.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
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