Memorandum Findings of Fact and Opinion
The Commissioner determined a $1,090.51 deficiency in petitioners' 1966 income tax. The only issue for decision is whether petitioners were entitled to deductions in respect of losses they incurred by reason of confiscatory acts of the Cuban government.
Findings of Fact
The parties have filed a stipulation of facts which, together with an accompanying exhibit, is incorporated herein by this reference.
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