Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1967 in the amount of $142.00. The deficiency arises solely from the disagreement of the parties as to the amount of a casualty loss allowable under section 165 (a), I. R. C. 1954.
Findings of Fact
Some of the facts have been stipulated, and these facts are so found.
Petitioners are husband and...
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