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CHIPMAN v. COMMISSIONER

Docket No. 13980-78.

41 T.C.M. 1318 (1981)

T.C. Memo. 1981-194

E.C. Chipman, Jr., and Agnes Chipman v. Commissioner.

United States Tax Court.

Filed April 22, 1981.

Attorney(s) appearing for the Case

E.C. Chipman, Jr., pro se. Roger D. Osburn, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for 1976 in the amount of $951.51. Due to concessions by both parties the issues are (1) whether petitioners are entitled to a casualty loss deduction as a result of the collapse of their patio roof, and (2) the amount allowable to petitioners as a deduction for charitable contributions.

Findings of Fact

Petitioners are...

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