Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax for the year 1955 in the amount of $1,275.86. The only adjustment presently in issue is the Commissioner's disallowance of a $4,500 deduction in respect of an alleged casualty loss.
Findings of Fact
A stipulation of facts filed by the parties is incorporated herein by reference.
Petitioners, husband and wife, residing in Bellefonte, Pennsylvania...
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