Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice dated November 6, 1981, respondent determined a deficiency in petitioners' Federal income tax liability for 1978, in the amount of $2,164. After concessions by petitioners, the sole issue for decision herein is whether petitioners should be allowed a casualty loss in the amount of $5,510 arising out of the events described below...
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