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BERRY v. COMMISSIONER

Docket No. 2495-67.

28 T.C.M. 802 (1969)

T.C. Memo. 1969-162

Henry W. Berry and Lillian R. Berry v. Commissioner.

United States Tax Court.

Filed August 12, 1969.

Attorney(s) appearing for the Case

Henry W. Berry, pro se., 87 Virginia St., Tappan, N. Y. Robert M. Pearl, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' income tax for 1964 in the amount of $1,799.67. The following questions are presented for decision:

(1) Whether petitioners sustained a deductible casualty loss under section 1651 by reason of the sinking of the foundation of their home, and if so, in what amount.

(2) Whether petitioners contributed more...

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