Memorandum Opinion
RUWE, Judge:
Respondent determined deficiencies in petitioners' Federal income tees for the table years 1982 and 1983 in the respective amounts of $7,606.00 and $11,300.56, and an addition to tax under section 6651(a)(1)
After concessions, the issues for decision are: (1) Whether petitioners are entitled to deduct $1,800 claimed as a casualty loss...
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