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PALMER v. COMMISSIONER

Docket No. 56953.

16 T.C.M. 94 (1957)

T.C. Memo. 1957-19

Bruce A. Palmer v. Commissioner.

United States Tax Court.

Filed January 31, 1957.

Attorney(s) appearing for the Case

Bruce A. Palmer, Star Route, Spooner, Wis., pro se. Richard G. Worden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax of $174 for 1951 and $200 for 1952.

The questions for decision are the amount of a fire loss sustained in 1950 and whether the amount of the loss must first be carried back and applied against taxable income in 1949 before being carried forward to the years 1951 and 1952.

Findings of Fact

Petitioner is an individual residing...

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