Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's 1965 income tax in the amount of $429.27. Petitioner resided in New York when the petition herein was filed.
The deficiency resulted from the disallowance of two deductions claimed on petitioner's 1965 return: (1) contributions in the amount of $300 and (2) a "casualty" or theft loss in the amount of $2,285.15.
During 1965 petitioner...
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