Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent, on June 30, 1976, issued a statutory notice to petitioner in which he determined a deficiency in Federal income tax for her taxable year 1974 in the amount of $1,658.37. After concessions by both parties the remaining issues before us are: (1) whether petitioner suffered deductible casualty losses under section 165(a) and (c), I.R.C. 1954...
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