Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $263 in petitioners' Federal income tax for the taxable year 1978. The only issue remaining for decision concerns the amount of a casualty loss petitioners incurred in 1978.
Findings of Fact
Petitioners resided in Salinas, California at the time of filing the petition herein. Petitioners filed a timely joint Federal income tax return for the calendar...
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