Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1983 in the amount of $428,287. The issue for decision is whether petitioners are entitled to a casualty loss deduction for the year 1983 in an amount in excess of the $66,293 cost of repairs made to their property and, if so, the amount of the loss to which petitioners are entitled.
Findings of Fact
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