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AUSTRA v. COMMISSIONER

Docket No. 2003-64.

25 T.C.M. 178 (1966)

T.C. Memo. 1966-28

Joseph A. and Margaret R. Austra v. Commissioner.

United States Tax Court.

Filed February 9, 1966.

Attorney(s) appearing for the Case

Glendale O. Scott, for the petitioners. Charles F. T. Carroll, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' 1960 Federal income tax of $499.99. The only issue is whether termite damage to petitioners' residence resulted in an allowable deduction in 1960.

Findings of Fact

Certain facts were stipulated by the parties and are incorporated herein and found accordingly.

The petitioners are husband and wife and reside in Germantown...

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