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RASH v. COMMISSIONER

Docket No. 173-76.

37 T.C.M. 1555 (1978)

T.C. Memo. 1978-377

Willis Lee Rash, Mary G. Rash v. Commissioner.

United States Tax Court.

Filed September 21, 1978.

Attorney(s) appearing for the Case

Willis Lee Rash, pro se, 1300 Northbury Ave., Richmond, Va. Ronald P. Campbell, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income tax for the years 1971, 1972, and 1973, in the respective amounts of $561, $592, and $2,871. The sole issue for decision is whether the petitioners suffered a casualty (fire) loss in 1969 not compensated for by insurance or otherwise which is deductible under section 165(c)(3).1

Findings of...

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