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FERRIER v. COMMISSIONER

Docket No. 5401-64.

27 T.C.M. 420 (1968)

T.C. Memo. 1968-90

Paul Ferrier and Doris J. Ferrier v. Commissioner.

United States Tax Court.

Filed May 16, 1968.

Attorney(s) appearing for the Case

Charles B. Sklar, for the respondent.

Memorandum Opinion

BRUCE, Judge:

Respondent determined a deficiency in the income tax of the petitioners for the year 1962 in the amount of $64.01. The deficiency arose out of the disallowance by respondent of a claimed casualty loss in the amount of $277.00, for the reason, as set forth in the Statement attached to the Notice of Deficiency, that "It is determined that the deduction of $277.00 you claim as a casualty loss on your 1962 income tax return is...

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