The Commissioner determined a $7,955.17 deficiency in petitioner's income tax for 1960. At issue is whether petitioner sustained a deductible casualty loss by reason of an earthslide, and if so in what amount.
FINDINGS OF FACT
The stipulated facts together with accompanying exhibits are incorporated herein by this reference.
Harry Heyn, a resident of Sausalito, Calif., filed his individual income tax return for the calendar year 1960 with the district...
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