TIETJENS, Judge:
Respondent determined a deficiency in Federal income tax for the year 1975 against petitioners in the amount of $3,192.62.
The only issue is whether petitioners Bernard C. Billman and But Thi Billman sustained a deductible loss of any kind under the Internal Revenue Code of 1954, when certain South Vietnamese currency which they owned, held in 1975, and still hold, became worthless...
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