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McDANIEL v. COMMISSIONER

Docket No. 5124-79.

41 T.C.M. 563 (1980)

T.C. Memo. 1980-557

David McDaniel and Maureen McDaniel v. Commissioner.

United States Tax Court.

Filed December 16, 1980.

Attorney(s) appearing for the Case

Vincent L. Alsfeld, for the petitioners. W. Terrence Mooney, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' income tax for 1976 of $1,726. Since petitioners have conceded the travel expense issue,1 the sole issue presented is whether petitioners are entitled to a casualty loss deduction under section 165(c)(3).2

This case was submitted as fully stipulated. The stipulation of facts and attached exhibits are incorporated...

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