Memorandum Findings of Fact and Opinion
The respondent has, determined a deficiency of $2,953.22 in petitioners' income taxes for 1945. The deficiency results from the disallowance of a deduction of $8,500 which petitioners claimed in their joint return as a loss from the theft of a diamond bracelet.
Findings of Fact
The petitioners are husband and wife residing in Coral Gables, Florida. They filed a joint income tax return for 1945 with the collector...
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