Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in the petitioners' income tax for 1961 in the amount of $576.80. The sole remaining issue is whether the petitioners are entitled to a deduction for an alleged loss resulting from the sale of their personal residence under the threat of condemnation by the State of Alabama.
Findings of Fact
Some of the facts are stipulated and are so found...
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