Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency in income tax of $706 for the taxable year 1975. The issue for decision is whether petitioners are entitled to a theft loss deduction.
Findings of Fact
Some of the facts have been stipulated and are found accordingly. The stipulation of facts and the exhibits attached thereto are incorporated herein by reference.
At the time the petition in this...
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