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MAHONEY v. COMMISSIONER

Docket No. 91986.

22 T.C.M. 1114 (1963)

T.C. Memo. 1963-222

Frank W. Mahoney and Florence S. Mahoney v. Commissioner.

United States Tax Court.

Filed August 21, 1963.

Attorney(s) appearing for the Case

Eugene Harpole, for the petitioners. Roger A. Pott, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax in the amount of $2,296.91 for the calendar year 1959. The issue for decision is whether petitioners are entitled to a deduction of $14,000 for a casualty loss as a result of damage to their personal residence.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioners, husband and...

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