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MASTERS v. COMMISSIONER

Docket No. 1115-69-SC.

30 T.C.M. 113 (1971)

T.C. Memo. 1971-25

Arthur F. Masters and Eva D. Masters v. Commissioner.

United States Tax Court.

Filed February 2, 1971.

Attorney(s) appearing for the Case

Arthur F. Masters, pro se, 114 Jupiter, Apt. 204, Garland, Tex. W. John Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

GUSSIS, Commissioner:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1967 in the amount of $687.84. The issue is whether petitioners are entitled to a casualty loss deduction in 1967 within the meaning of section 165(c)(3) of the Internal Revenue Code of 19541 in excess of the amount allowed by the respondent.

Findings of Fact

Some of...

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