IRWIN, Judge:
Respondent determined a deficiency of $36,052 in the income tax of petitioners for 1968. The deficiency stems solely from respondent's disallowance of a theft loss claimed by petitioners.
FINDINGS OF FACT
Some of the facts have been stipulated and they are so found.
Petitioners are Carroll J. Bellis and Mildred Bellis, husband and wife, who at all relevant times have resided in Rolling Hills, Calif. Hereafter petitioner...
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