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POPA v. COMMISSIONER

Docket No. 3144-78.

73 T.C. 130 (1979)

JUSTIN POPA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 22, 1979.

Attorney(s) appearing for the Case

Justin Popa, pro se.

Charles E. Samuel, for the respondent.

STERRETT, Judge:

By letter dated October 27, 1977, respondent determined a deficiency in petitioner's income taxes paid for his taxable year ended December 31, 1975, in the amount of $3,206.23. After concessions, the only issue for our decision is whether or not petitioner sustained a casualty loss within the meaning of section 165(c)(3), I.R.C. 1954, when various of his personal possessions, located in the Republic of Vietnam, were

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