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MAYO v. COMMISSIONER

Docket No. 9987-77.

37 T.C.M. 1756 (1978)

T.C. Memo. 1978-424

Joseph L. Mayo and Frances C. Mayo v. Commissioner.

United States Tax Court.

Filed October 23, 1978.

Attorney(s) appearing for the Case

David R. Mayo, 24497 Bagley Rd., Olmsted, Ohio, for the petitioners. John P. Graham, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $877.09 in petitioners' Federal income tax for the year 1975. At issue is the amount of the casualty loss deduction allowable to petitioners under section 165(a), Internal Revenue Code,1 for damage to their home resulting from burst water pipes.

Findings of Fact

Some of the facts have been stipulated by the parties and...

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