Memorandum Findings of Fact and Opinion
GUSSIS, Commissioner:
Respondent determined a deficiency of $940.54 in the petitioners' Federal income tax for the year 1968. The issues are (1) whether petitioners are entitled to deduct a purported loss incurred in the sale of their residence; (2) whether petitioners are entitled to a casualty loss deduction due to water damage to scientific journals; and (3) whether petitioners are entitled to a deduction under...
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