Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $1,005.47 in petitioners' 1971 Federal income taxes. Because of concessions by both parties, the only issue remaining for our decision is whether or not petitioners are entitled to a casualty loss deduction for damage to the walls and ceiling of a house caused by the leaking of water through the roof of such house.
Some of the facts have been stipulated...
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