MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge.
Respondent determined a $2,629 deficiency in petitioner's 2003 Federal income tax.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issues for decision are whether petitioner is entitled to ordinary deductions for (1) a $3,050 casualty loss...
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