OPINION.
ATKINS, Judge:
The Commissioner determined a deficiency in income tax against the petitioners for the calendar year 1952 in the amount of $705.34, due entirely to the disallowance of a deduction of $2,074.56 claimed by the petitioners as a casualty loss to their personal residence caused by termites.
The facts were all stipulated and are found as stipulated.
Leslie C. Dodge and Deview N. Dodge were in 1952 and are at the present...
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