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KEITH v. COMMISSIONER

Docket No. 1130-67.

52 T.C. 41 (1969)

S. P. KEITH, JR., AND MARGUERITE C. KEITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 8, 1969.

Attorney(s) appearing for the Case

S. P. Keith, Jr., pro se.

Robert W. Goodman, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' income tax for 1963 in the amount of $1,212.22. The issues presented for decision are:

(1) Whether petitioners are entitled to a deduction under section 165(a)1 for the loss resulting from a flash flood which caused the destruction of a dam and the drainage of a lake on which their summer home was located, or whether such loss was that of a corporation...

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