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MILLER v. COMMISSIONER

Docket No. 6121-79.

42 T.C.M. 665 (1981)

T.C. Memo. 1981-431

Dixon F. Miller v. Commissioner.

United States Tax Court.

Filed August 13, 1981.

Attorney(s) appearing for the Case

Dixon F. Miller, pro se, Columbus, Ohio. Rose A. Mendes, for the respondent.

Memorandum Opinion1

DAWSON, Judge:

Respondent determined a deficiency of $252.71 in petitioner's Federal income tax for the year 1976. The only issue presented for decision is whether the petitioner is entitled to a deduction for a casualty loss under section 165(c)(3)2 where he failed to file a claim under an insurance policy covering the loss...

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