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CARLISLE v. COMMISSIONER

Docket No. 2189-73.

35 T.C.M. 1428 (1976)

T.C. Memo. 1976-314

David K. Carlisle and Alma M. Carlisle v. Commissioner

United States Tax Court.

Filed October 6, 1976.

Attorney(s) appearing for the Case

David K. Carlisle, pro se, 1 Shelter Drive, Cos Cob, Conn. Gregory A. Robinson, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency in petitioners' income tax for 1971 in the amount of $6,004.07 and an addition to tax under section 6651(a)1 of $152.10.

Petitioners have conceded the addition to tax for late filing of their 1971 income tax return. The issues before the Court are whether petitioners suffered a casualty loss during 1971 and, if so, in what amount...

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