Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1980 in the amount of $1,524. Prior to the issuance of the notice of deficiency petitioner claimed a deduction in 1980 for a casualty loss of $17,750 which was rejected in the notice of deficiency.
Due to concessions by petitioner, the only issue for decision is whether petitioner is entitled to all or any part...
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