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McKEAN v. COMMISSIONER

Docket No. 9273-78.

42 T.C.M. 1709 (1981)

T.C. Memo. 1981-670

David J. McKean and Glory A. McKean v. Commissioner.

United States Tax Court.

Filed November 19, 1981.

Attorney(s) appearing for the Case

David J. McKean, pro se. Henry B. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $8,689. The issue for decision is whether the petitioners sustained a casualty loss under section 165 of the Internal Revenue Code of 19541 because of the death of a large oak tree, and if so, in what amount.

Findings of Fact

Some of the...

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