DAWSON, Judge:
Respondent determined a deficiency of $715.59 in petitioners' Federal income tax for the year 1968.
Three questions are presented for our decision:
(1) Are petitioners entitled to a net operating loss deduction for the year 1968?
(2) Are petitioners entitled to a casualty loss deduction in 1968 with respect to their damaged automobile?
(3) Are petitioners entitled to a deduction for business use of an automobile...
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