Memorandum Findings of Fact and Opinion
FISHER, Judge:
The principal issues presented for our decision are (1) whether petitioners sustained a casualty loss deductible within the meaning of section 165 (c)(3) of the Code of 1954; (2) if so, was it sustained in the taxable year 1955; and (3) the amount thereof.
Findings of Fact
Some of the facts are stipulated, and, as stipulated, are incorporated herein by reference.
Joseph L. and...
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