Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1972 in the amount of $245.
The only issue for decision is whether petitioner is entitled to deduct as a casualty loss an amount he paid to Avis Rent-A-Car System, Inc. (Avis), because of damages to a car owned by Avis in an accident while petitioner was driving the car for Avis from Florida to New Orleans, Louisiana.
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