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KAMANSKI v. COMMISSIONER

Docket No. 4724-68.

29 T.C.M. 1702 (1970)

T.C. Memo. 1970-352

Charles W. P. Kamanski and Robin Kamanski v. Commissioner.

United States Tax Court.

Filed December 29, 1970.

Attorney(s) appearing for the Case

Charles W. P. Kamanski, pro se, 1901 Ave. of the Stars, Century City, Los Angeles, Calif. Stephen W. Simpson, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1965 in the amount of $4,371.88.

The only issue for decision is whether for the calendar year 1965 petitioners are entitled to a casualty loss deduction under section 165(c)(3), I. R. C. 1954,1 and if so, the amount of deduction to which they are entitled.

Findings of Fact...

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