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KIELTS v. COMMISSIONER

Docket No. 17660-79.

42 T.C.M. 238 (1981)

T.C. Memo. 1981-329

Theodore R. Kielts and Anne M. Kielts v. Commissioner.

United States Tax Court.

Filed June 24, 1981.

Attorney(s) appearing for the Case

Michael D. Brenner and Joseph Falcone, for the petitioners. Joan J. Fahlgren, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $4,747.81 in petitioners' Federal income tax for the year 1977. After certain concessions by petitioners, the issues presented for decision in this case are (1) whether the disappearance of a diamond from the mounting of a ring owned by petitioners is a deductible casualty loss under section 165(c)(3),1 (2) whether petitioners have proved...

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