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PICKERING v. COMMISSIONER

Docket No. 6760-75.

37 T.C.M. 1765 (1978)

T.C. Memo. 1978-427

James L. Pickering v. Commissioner.

United States Tax Court.

Filed October 26, 1978.

Attorney(s) appearing for the Case

James L. Pickering, pro se, P.O. Box 5, Chaffee, N.Y. Kenneth Bersani, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's 1973 income tax of $927.26. The only issue for our decision is whether petitioner is entitled to casualty loss deductions of $1,000 and $3,000 under section 165, I.R.C. 1954,1 as a result of two break-ins to his rental property during 1973.

Findings of Fact

Petitioner James L. Pickering resided in Chaffee...

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