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CHARNO v. COMMISSIONER

Docket No. 5149-66.

30 T.C.M. 99 (1971)

T. C. Memo. 1971-22

George H. Charno, Jr. and Lou H. Charno v. Commissioner.

United States Tax Court.

Filed January 28, 1971.

Attorney(s) appearing for the Case

Kenneth Cohn, Lathrop Bldg., Kansas City, Mo., for the petitioners. Rex A. Guest, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income taxes for the years 1963 and 1964, in the amounts of $6,870.57 and $112.75, respectively.

A concession having been made, the only issue remaining for decision is whether certain damage to petitioners' residence in 1963 constituted a casualty loss under section 165(c)(3).1

Findings of...

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