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LAURIE v. COMMISSIONER

Docket No. 4497-79.

41 T.C.M. 1482 (1981)

T.C. Memo. 1981-239

John C. Laurie and Anita Laurie v. Commissioner.

United States Tax Court.

Filed May 13, 1981.

Attorney(s) appearing for the Case

Ralph W. Levinson, 27 Chandler St., Buffalo, N.Y., for the petitioners. George W. Connelly, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $8,857.99 in petitioners' 1976 Federal income tax. After concessions, the sole issue for decision is whether petitioners are entitled to a casualty loss deduction under section 165(a).1

Findings of Fact

Some of the facts have been stipulated and found accordingly.

Petitioners John C. and Anita Laurie, husband...

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