Memorandum Opinion
HALL, Judge:
Respondent determined a $458 deficiency in petitioners' 1976 tax return. The sole issue is whether petitioners are entitled to a casualty loss deduction for the desiccation of their culinary water well caused by an irrigation well installed on an adjacent property.
All of the facts have been stipulated in writing or orally at trial and are found accordingly.
Petitioners resided in Cedar City, Utah, when they...
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