Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax of $2,820.27 for the taxable year 1960.
The only question presented is whether the petitioners are entitled to deduct a loss of $20,000 claimed to have been sustained as a result of seizure of property by the Czechoslovakian government.
Findings of Fact
Most of the facts have been stipulated and the stipulation is incorporated...
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