Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent has determined a deficiency in income tax of $1,388.44 for the calendar year 1945. Three issues are presented:
(a) Whether a casualty loss sustained by petitioner as a result of a hurricane striking his summer home at Cape May, New Jersey, on September 14, 1944, may be taken as a deduction, under section 23 (e), Internal Revenue Code, from income for the year 1945.
(b) The amount...
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