The respondent has determined a deficiency in income tax for 1946 in the amount of $384.25. The deficiency results for the most part from the disallowance by the respondent of a deduction in the amount of $1,518.40, which represents, chiefly, the cost of drilling an artesian well on residential property owned by the petitioner. The petitioner claims deduction for an alleged casualty loss under section 23 (e) (3) of the Internal Revenue Code.
The petitioner filed his...
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