Memorandum Opinion
LeMIRE, Judge:
The respondent has determined a deficiency in petitioners' income tax for 1944 in the amount of $159.46. The deficiency results principally from the disallowance of a claimed deduction of $212.59 resulting from the loss of a finger ring. The facts are stipulated and we adopt the stipulation as our findings of fact.
[The Facts]
The petitioners are husband and wife residing at Webster Groves, Missouri...
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