Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency of $521.00 in petitioners' 1978 Federal income tax. After concessions, the sole issue for decision is to what extent petitioners are entitled to a deduction for a theft loss under section 165(a).
Some of the facts have been stipulated and are found accordingly. The stipulation of facts and attached exhibits are incorporated herein...
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