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NOLAN v. COMMISSIONER

Docket Nos. 4505, 4506.

5 T.C.M. 546 (1946)

Lloyd Nolan v. Commissioner. Mell Efird Nolan v. Commissioner.

United States Tax Court.

Entered June 28, 1946.

Attorney(s) appearing for the Case

Stevens Fargo, Esq., and Silas P. Rice, C. P. A., 9009 Wilshire Blvd., Beverly Hills, Calif., for the petitioners. Earl C. Crouter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The respondent determined deficiencies in the income tax of each of the petitioners in the amount of $2,707.68, or a total of $5,515.36 for the taxable year ended December 31, 1941.

The sole question presented is whether the petitioners are entitled to deductions aggregating $15,000 on account of damage sustained to apricot trees as a result of excessive rainfall during the winter of 1940 and...

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