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COUGHLIN v. COMMISSIONER

Docket No. 8110-71.

32 T.C.M. 1137 (1973)

T.C. Memo. 1973-243

Louis V. Coughlin and Joan L. Coughlin v. Commissioner.

United States Tax Court.

Filed October 29, 1973.

Attorney(s) appearing for the Case

Louis V. Coughlin and Joan L. Coughlin, pro se, Box 149, Swisher, Iowa. Robert J. Murray, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $1,091.83 in petitioners' 1968 Federal income tax. The issues for decision are: (1) What amount, if any, are petitioners entitled to deduct under section 1651 as a casualty loss in 1968; and (2) whether petitioners have been denied any rights under the Sixth Amendment to the United States Constitution.

Findings of Fact<...

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