TRAIN, Judge:
The respondent determined deficiencies in petitioners' income tax for 1953 and 1954 in the amounts of $464.82 and $310.70, respectively.
The issues for decision are the disallowance with respect to 1953 of deductions for a loss due to vandalism and for attorney fees and with respect to 1954 of a deduction claimed for "embezzlement and theft."
FINDINGS OF FACT.
The petitioners are husband and wife who reside at Mojave...
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