Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency of $5,327.00 in petitioner's Federal income tax for his taxable year 1979. The only issue is whether petitioner sustained a deductible theft loss under section 165(c)(3).
Some of the facts have been stipulated, and the stipulation of facts and exhibits attached thereto are incorporated herein by this reference.
Petitioner...
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