MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge:
Respondent determined a $20,244 deficiency in petitioners' 1994 income tax. After concessions by petitioners, the issue remaining for our consideration is whether petitioners are entitled to a casualty loss for earthquake damage caused to a residence owned by them.
FINDINGS OF FACT
Petitioners resided at Monrovia, California, at the time their petition was filed. Petitioners, from 1989...
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