Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioner's Federal income tax in the amount of $4,208 for the taxable year 1972. The sole issue remaining for our determination is the amount of unreimbursed theft loss which petitioner is entitled to deduct under section 165.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
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