MEMORANDUM FINDINGS OF FACT AND OPINION
WOLFE, Special Trial Judge:
Respondent determined a deficiency of $840 in petitioner's Federal income tax for 1997. The issues for decision are: (1) Whether petitioner must include in income dividends of $5,603 that he received during 1997 from Fidelity Investments, and (2) whether petitioner is entitled to a casualty or theft loss of $48,890.15 for 1997.
Unless otherwise indicated, all section references are...
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