Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $225.89 in petitioners' Federal income tax for the year 1969. Two issues are presented for our decision: (1) Whether petitioner Elizabeth G. York is entitled to a retirement income credit for 1969; and (2) whether petitioners are entitled to a casualty loss deduction for 1969 in excess of the amount allowed by respondent.
The facts are fully stipulated. The stipulation of facts...
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