Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined that there was a deficiency of $10,971.65 in the income tax of petitioners for 1980. The only issue is what part, if any, of a casualty loss of $22,482.74 is deductible by petitioners in 1980.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits attached thereto are incorporated herein by reference.
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
