Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $1,680. One of the issues raised by the pleadings has been conceded by petitioners, leaving for our decision only whether petitioners are entitled to a deduction for a casualty loss because of an infestation of 30 trees located on their property by southern pine beetles and, if so, the amount...
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