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SYLVESTER v. COMMISSIONER

Docket No. 2707-77.

37 T.C.M. 1847 (1978)

T.C. Memo. 1978-461

Richard R. Sylvester and Helen E. Sylvester v. Commissioner.

United States Tax Court.

Filed November 20, 1978.

Attorney(s) appearing for the Case

Richard R. Sylvester, 415 N. Cliffwood Ave., Los Angeles, Calif., pro se. William J. Salica, for respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in Petitioners' income tax for their taxable year 1973 in the amount of $2,466.69. This action concerns certain casualty loss and charitable gift deductions, claimed by petitioners for that taxable year and disallowed by respondent.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts, together with the...

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