Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined a deficiency of $240.74 in petitioners' income tax for the taxable year 1956. In that year petitioners sustained a casualty loss occasioned by the destruction of five trees on their residential property. The sole question before us is the amount of the loss.
Findings of Fact
Some of the facts have been stipulated. They are found accordingly.
Petitioners...
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