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BOWMAN v. COMMISSIONER

Docket No. 1082-77.

39 T.C.M. 381 (1979)

T.C. Memo. 1979-432

Paul V. Bowman and Rosella M. Bowman v. Commissioner.

United States Tax Court.

Filed October 23, 1979.

Attorney(s) appearing for the Case

Paul V. Bowman and Rosella M. Bowman, pro se, 1101 C.E. King Ave., Excelsior Springs, Mo. Larry K. Akins, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $2,817.25 in petitioners' 1973 Federal income tax. The issues for decision are:

(1) Whether petitioners are entitled to a casualty loss deduction under section 165(a)1 in 1973; and

(2) whether petitioners are entitled to deductions for employee business expenses claimed on their return.

Findings of Fact

...

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