Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $2,421.60 in the petitioners' income tax for the year 1960. The only issue in this case is whether petitioners sustained a deductible casualty loss to their residence in that year.
Findings of Fact
Some of the facts were stipulated and those facts are so found.
Petitioners, Vladimir and Betty Jane Dvorkovitz, are husband and wife. During...
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