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JENARD v. COMMISSIONER

Docket No. 74346.

20 T.C.M. 346 (1961)

T.C. Memo. 1961-70

Leonard J. and Virginia Jenard v. Commissioner.

United States Tax Court.

Filed March 15, 1961.

Attorney(s) appearing for the Case

Eustace T. Pliakas, Esq., Hospital Trust Bldg., Providence, R. I., for the petitioners. J. Frost Walker, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined a deficiency in the petitioners' income tax for 1955 in the amount of $5,362.77. The only issue is the amount of the casualty loss deductible by petitioners in 1955 as a result of the damage to their residence by fire.

Findings of Fact

Some of the facts have been stipulated and they are hereby incorporated by this reference.

Leonard J. and Virginia...

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