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KELLY v. COMMISSIONER

Docket No. 52973.

16 T.C.M. 34 (1957)

T.C. Memo. 1957-7

Daniel S. W. Kelly and Constance L. Kelly v. Commissioner.

United States Tax Court.

Filed January 15, 1957.

Attorney(s) appearing for the Case

Harvey W. Peters, Esq., 1308 North Prospect Avenue, Milwaukee, Wis., and Dudley J. Godfrey, Jr., Esq., for the petitioners. John E. Owens, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined a deficiency in income tax for 1950 in the amount of $2,116.66, and an addition to tax under section 294(d)(2), 1939 Code, in the amount of $211.96. One of the issues has been disposed of by the parties under a stipulation. It is agreed that the petitioners are entitled to a deduction for a casualty loss in the amount of $28...

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