OPINION.
DISNEY, Judge:
This case involves income tax for the taxable year 1943. Deficiency was determined in the amount of $300.12. The entire amount thereof is involved. The issue presented is whether the petitioners may, in the year 1942, consider as a war loss, under section 127 (a) (1) of the Internal Revenue Code, the taking by the Civil Air Patrol of an airplane owned by them, which, while being used by the Civil Air Patrol, was destroyed and...
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