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OMAN v. COMMISSIONER

Docket No. 5423-70 SC.

30 T.C.M. 767 (1971)

T.C. Memo. 1971-183

Frank W. and Mary W. Oman v. Commissioner.

United States Tax Court.

Filed July 28, 1971.

Attorney(s) appearing for the Case

Frank W. Oman, pro se, 127 S. Harrison St., Easton, Md. L. Buck Fowler, for the respondent.

Memorandum Findings of Fact and Opinion

SACKS, Commissioner:

Respondent determined a deficiency of $297.99 in petitioners' Federal income tax for the year 1967. Petitioners and respondent have agreed that the respondent properly barred the claimed deduction of $31.21 as a casualty loss deduction, leaving $288 as the amount now in controversy. The only issue for decision is whether petitioners Frank W. and...

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