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HOCKER v. COMMISSIONER

Docket No. 2865-67.

28 T.C.M. 633 (1969)

T.C. Memo. 1969-122

John S. Hocker and Mildred L. Hocker v. Commissioner.

United States Tax Court.

Filed June 17, 1969.

Attorney(s) appearing for the Case

Conrad T. Bjornlie, 5455 Wilshire Blvd., Los Angeles, Calif., for the petitioners. Stephen W. Simpson, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a $1,451.29 deficiency in petitioners' 1963 income tax. At issue is whether petitioners sustained a deductible casualty loss by reason of a decline in the fair market value of their residence (not physically damaged) resulting from buyer resistance which in turn was due to severe damage inflicted on nearby (but not adjacent) properties by earth slippage.

Findings of Fact

Petitioners...

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