Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency for the year 1962 in the amount of $2,029.92.
Respondent has made some concessions and these will be taken into consideration under Rule 50.
The only question raised by the pleadings is whether petitioners are entitled to a deduction for the loss they incurred on the sale or exchange of their home during the taxable year 1962, under section 165...
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