Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
This proceeding involves a deficiency in income tax in the amount of $215.65 for the taxable year 1954.
The sole issue for decision is the amount of the casualty loss sustained by petitioners as the result of the destruction by hurricane of two trees on their property.
Some of the facts were stipulated.
Findings of Fact
The stipulated facts are so found, and are incorporated...
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