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COLEMAN v. COMMISSIONER

Docket No. 10892-79.

76 T.C. 580 (1981)

ARTHUR C. COLEMAN AND JANICE H. COLEMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 8, 1981.

Attorney(s) appearing for the Case

Joseph Falcone, for the petitioners.

Clyde W. Mauldin, for the respondent.

PARKER, Judge:

Respondent determined a deficiency in petitioners' 1977 Federal income tax in the amount of $1,592.25. Concessions having been made, the only issues remaining are whether or not petitioners are entitled to a casualty loss deduction under section 165(c)(3)1 for the loss of an elm tree infected with Dutch elm disease, and if so, the amount of that loss.

FINDINGS OF...

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