Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioners' income tax of $333.20 for the year 1965. The only issue presented is whether petitioners are entitled to a deduction of $5,933.16 for theft losses.
Findings of Fact
All the facts have been stipulated, and the stipulation of facts, with the exhibits attached thereto, is incorporated herein.
Petitioners, husband and wife, reside...
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