Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined deficiencies in petitioner's income tax of $155.03 for 1973 and $190.91 for 1974. The sole issue for decision is whether petitioner is entitled to a casualty loss deduction as a result of the compulsory liquidation of the International Bank and Trust, Limited, Nassau, Bahamas.
Findings of Fact
Some of the facts have been stipulated and are so found.
Petitioner...
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