Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $383.91 in petitioner's Federal income tax for the year 1967.
The only issue presented for our decision is whether the petitioner is entitled to a deduction of $1,905.62, either as a casualty loss or as taxes paid, for amounts expended in connection with the construction of a sidewalk required by the City of Memphis to be built at her personal residence....
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