Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency in the amount of $878.59 in petitioner's 1972 Federal income tax. We must decide whether petitioner is entitled to a loss deduction for that year in respect of certain manuscripts which he claims disappeared from his office.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner was a resident of Rockville...
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