Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in the income tax of petitioners for the year 1961 in the amount of $199.95. The only issue is whether petitioners are entitled to deduct the amount of $1,000 as a casualty loss resulting from the alleged theft of certain jewelry.
Findings of Fact
Petitioners are husband and wife who, at the time of trial, resided at Fort Ord, California. They filed...
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