Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $2,135.23 in petitioner's 1973 Federal income tax. After concessions the issues presented for our determination are:
(1) Whether petitioner is entitled to a casualty loss resulting from the demolition of a 1967 Pontiac Firebird automobile and if so, the amount of the casualty loss;
(2) Whether payments allegedly made to or on behalf of petitioner's...
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