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BIGELOW v. COMMISSIONER

Docket No. 2277-76.

39 T.C.M. 149 (1979)

T.C. Memo. 1979-375

Wilbur H. Bigelow, Jr. and Carolyn I. Bigelow v. Commissioner.

United States Tax Court.

Filed September 13, 1979.

Attorney(s) appearing for the Case

Wilbur H. Bigelow, Jr. and Carolyn I. Bigelow, pro se, 751 E. Main St., Lock Haven, Pa. Russell K. Stewart, for the respondent.

Memorandum Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

  Year                   Deficiency

  1968 ................. $2,434.34
  1972 .................  1,346.75
  1973 .................  2,138.43

The deficiency in 1968 results from the disallowance of a loss carryback from casualty losses which allegedly were incurred in 1971. The issues for decision are:

1. With respect...

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