Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $473.20 in petitioners' 1972 Federal income taxes. Due to concessions by the parties the issues remaining for decision are whether the Commissioner erred in disallowing for the year in issue:
(1) A portion of the charitable contributions claimed by petitioners;
(2) A casualty loss claimed by the petitioners, and
(3) A loss carry-over from...
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