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BANKS v. COMMISSIONER

Docket No. 6723-70 "SC"

30 T.C.M. 463 (1971)

T.C. Memo. 1971-109

Harvey E. Banks and Irene Banks v. Commissioner.

United States Tax Court.

Filed May 17, 1971.

Attorney(s) appearing for the Case

Harvey E. Banks, pro se, 1731 Chalker Rd., Kennesaw, Ga. Shuford A. Tucker, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $139.25.

The issue for decision is whether petitioners are entitled to deduct $557 or any portion thereof as a casualty loss because of their 1962 Cadillac automobile developing engine trouble twice within one month in 1967.

Findings...

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