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JACKSON v. COMMISSIONER

Docket No. 2834-63.

24 T.C.M. 309 (1965)

T.C. Memo. 1965-56

Clyde V. and Naomi T. Jackson v. Commissioner.

United States Tax Court.

Filed March 18, 1965.

Attorney(s) appearing for the Case

Clyde V. Jackson, pro se, 371-61st St., Oakland, Calif. Leo A. McLaughlin, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined a deficiency in the petitioners' income tax for the taxable year 1959 in the amount of $175.34.

The only issue presented is whether the petitioners are entitled to a casualty loss deduction in 1959 on account of damages to a garage.

Findings of Fact

The petitioners are husband and wife, residents of...

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