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PFALZGRAF v. COMMISSIONER

Docket No. 1399-75.

67 T.C. 784 (1977)

JOHN R. PFALZGRAF, JR., AND DESIREE R. PFALZGRAF, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 14, 1977.

Attorney(s) appearing for the Case

David R. Pfalzgraf, for the petitioners.

Anthony M. Bruce, for the respondent.

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $2,544.24 for the taxable year 1972. The sole issue for our determination is the amount of loss petitioners sustained when their personal residence caught fire in 1972, which they are entitled to deduct under section 1651 as a casualty loss.

FINDINGS OF FACT

Some of the facts have been stipulated and are found...

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