Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1967 in the amount of $280.20. Petitioner has conceded that he should not be allowed a deduction for employee business expenses. The issues remaining for decision are (1) whether petitioner sustained a casualty loss within the meaning of section 165 of the Internal Revenue Code of 1954,
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