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BABETT v. COMMISSIONER

Docket No. 2886-64.

25 T.C.M. 637 (1966)

T.C. Memo. 1966-124

John A. Babett and Marylouise H. Babett v. Commissioner.

United States Tax Court.

Filed June 8, 1966.

Attorney(s) appearing for the Case

Aubrey B. Lank, 1118 Wilmington Bldg., Wilmington, Del., for the petitioners. Samuel T. Reiner, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $917.99 in petitioners' income taxes for the year 1961. The only issue concerns the amount of a casualty loss suffered by petitioners.

Findings of Fact

Petitioners, husband and wife residing in Wilmington, Delaware, filed their joint Federal income tax return for the year 1961 with the district director of internal revenue, Wilmington, Delaware...

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