Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax for the year 1954 in the amount of $815.29. In 1954 a severe windstorm caused the loss of many trees on petitioner's property. He sustained a causalty loss within Section 165(c) (3) of the 1954 Code. The only question for decision is the amount of the loss.
Findings of Fact
The petitioner is a resident of Detroit, Michigan. He filed his return for 1954...
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