Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
The respondent has determined a deficiency in income tax for the taxable year ended December 31, 1953, in the amount of $4,446.42, which deficiency arises from respondent's disallowance of a loss resulting from the destruction of two trees by lightning. The respondent now concedes that the loss of the trees was a casualty within the meaning of section 23(e)(3) of the Internal Revenue Code of 1939,...
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