Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioners' Federal income tax for the years 1964 and 1965 in the amounts of $2,633.91 and $2,501.11, respectively.
The only issue for decision is whether petitioners have substantiated the amount of casualty losses sustained by them in 1964 and 1965 with respect to their property.
Findings of Fact
Petitioners herein are Wingate...
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