OPINION.
RAUM, Judge:
The Commissioner determined a deficiency in income tax for 1950 in the amount of $36,713.45. Only one adjustment is now in controversy. At issue is the amount allowable to petitioner as a deduction for casualty loss sustained by reason of damage to property caused by a windstorm. Sec. 23 (e) (3), I. R. C. 1939. The facts have been stipulated.
Petitioner was born October 7, 1870. Her husband died in 1924. He devised to...
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