Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency of $4,644.81 in petitioners' 1973 Federal income tax. By an amended answer respondent increased the claimed deficiency to $7,898.20. Petitioners, by an amended petition, claim an overpayment of tax based upon an increase in a casualty loss deduction over the amount claimed on the 1973 return. Respondent having thereafter on brief conceded a casualty loss in the amount...
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