Memorandum Findings of Fact and Opinion
PANUTHOS, Chief Special Trial Judge.
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181 and 182.
Respondent determined a deficiency in petitioners' Federal income tax for the 1989 tax year in the amount of $6,134. The issues presented for decision are: (1) Whether petitioners are entitled to a casualty loss deduction, claimed as a carryforward...
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