Memorandum Opinion
HALL, Judge:
Respondent determined a $1,329.53 deficiency in petitioner's income tax for 1974. The sole issue is whether petitioner is entitled to a casualty loss deduction for the year in issue.
Some of the facts have been stipulated and are found accordingly.
At the time of filing his petition, petitioner Edward J. Landy was a resident of Hartford, Connecticut.
During 1968, when living in Massachusetts, petitioner...
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