Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a defiicency in petitioners' income tax for the taxable year 1967 in the amount of $151.27. The sole issue for decision is whether petitioners sustained a casualty loss under section 165(c)(3) of the Internal Revenue Code of 1954 by reason of damage which occurred to the motor of their 1967 Plymouth GTX automobile.
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