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NELSON v. COMMISSIONER

Docket No. 3735-65.

27 T.C.M. 158 (1968)

T.C. Memo. 1968-35

Herbert H. Nelson and Elizabeth Eby Nelson v. Commissioner.

United States Tax Court.

Filed February 27, 1968.

Attorney(s) appearing for the Case

Elton S. Lipnick, for the petitioners. Thomas S. Loop, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in income tax of petitioners for the calendar year 1962 in the amount of $1,990.37. The sole issues for decision are whether damage to petitioners' property caused by the southern pine beetle constituted a loss by casualty, within the meaning of section 165(c)(3) of the Internal Revenue Code of 1954, and, if so, what was the amount of such loss.

Findings of...

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