Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the amount of $545.57 has been determined by the Commissioner in the income tax of petitioners for the taxable year 1966. The question presented is whether petitioners suffered a casualty loss in that year.
Findings of Fact
The facts which have been stipulated are found.
Howard Stacey and Dorothy Stacey were husband and wife during the tax year 1966 and at the...
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