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ADAMS v. COMMISSIONER

Docket No. 9881-75.

36 T.C.M. 1219 (1977)

T.C. Memo. 1977-308

David Arthur Adams and Joan M. Adams v. Commissioner.

United States Tax Court.

Filed September 13, 1977.

Attorney(s) appearing for the Case

David Arthur Adams and Joan M. Adams, pro se, Cutler Rd., Greenwich, Conn. Daniel P. Ehrenreich, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal income tax of petitioners in the amount of $21,531.51 for the calendar year 1973.

Certain issues were conceded by petitioners. The only issues remaining for decision are whether petitioners sustained a casualty loss in 1973 within the meaning of section 165(c)(3), I.R.C. 1954,1 caused by the construction of a highway...

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