Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency of $1,165.88 in petitioners' income tax for the taxable year ended December 31, 1973. Due to petitioners' concession, the issues for decision are:
(1) Whether petitioners are entitled to a loss deduction for 1973 in connection with the disposition of certain salvaged building materials; and
(2) Whether petitioners are entitled to a theft loss deduction...
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