United States Tax Court.
Memorandum Findings of Fact and Opinion
CALDWELL, Commissioner:
Respondent determined a deficiency in the income tax of the petitioner for each of the calendar years 1966 and 1967, in the respective amounts of $347.40 and $487.58.
The issues presented for decision are: (1) whether petitioner is entitled to a deduction for 1966 for a loss arising out of the theft of a canoe and its contents in that...
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